United States Tax Court Reports, V. 147, No. 2

United States Tax Court Reports, V. 147, No. 2
Title:
United States Tax Court Reports, V. 147, No. 2
Agency Publisher: 
Format:
Booklet
USA Price: 
Stock:
In stock
GPO Stock Number:
728-001-00432-7
ISSN:
8755-6111
Description

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’).”

Audience

Tax lawyers and students, CPAs, tax accountants, policymakers, and members of the general public (especially taxpaying individuals and businesses) interested in how the United States Tax Court operates and reports of its proceedings will be interested in this publication.

Product Details

Availability Details:
In Stock
USA Price:
$13.00
International Price:
$18.20
Publisher:
Tax Court
Weight:
0.3125
Quantity Price:
Discount
Cover:
Paper
Unit of Issue (US):
1
Unit of Issue (Non-US):
1
Item available Date:
06/05/2017
Last Status Update:
03/12/2018
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