Reports of the United States Tax Court, V. 139, July 1, 2012 to December 31, 2012

Reports of the United States Tax Court, V. 139, July 1, 2012 to December 31, 2012
Title:
Reports of the United States Tax Court, V. 139, July 1, 2012 to December 31, 2012
Agency Publisher: 
Format:
Hardcover
USA Price: 
$76.00
$38.00
Display Foreign Price
Stock:
In stock
GPO Stock Number:
028-005-00214-1
ISBN:
9780160922756
Description

Volume of the United States Tax Court Reports containing case abstracts and opinions of the court regarding cases between July 1, 2012 December 31, 2012. Cases in each volume are listed in the prefatory table. One of the major cases covered in this volume relates to the manufacturing, distribution, and sales of medical devices with Medtronic, Med USA. This volume also covers an income tax case with a child tax deduction and a third case relating to business expenses and business taxes toward businesses.

The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to "constitute Tribunals inferior to the Supreme Court. The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the 'full payment rule').” 

ITEM AVAILABLE DATE 03/10/14.

NOTE: NO FURTHER DISCOUNTS FOR ALREADY REDUCED SALE ITEMS.

Audience

Business attorneys and both small and large corporate businesses, plus individual certified public accountants may be interested in this volume. Tax attorneys and specialized tax and accounting libraries as well as public libraries may be interested in this reference volume

Product Details

Availability Details:
In Stock
USA Price:
$38.00
International Price:
$53.20
Publisher:
Tax Court
Author:
  • Murphy, Sheila A.
Key Phrases:
  • Tax Court of the United States Reports, V. 139
  • Reports of the United States Tax Court, V. 139
  • United States Tax Court
  • Taxation
Weight:
2.8125
Quantity Price:
Discount
Cover:
Cloth
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Item available Date:
01/31/2014
Last Status Update:
01/29/2019
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