충남대학교 외국학술지지원센터

글로벌메뉴

Civil tax procedure

상세정보
자료유형	단행본
개인저자	Richardson, David M., 1939-. Borison, Jerome, 1946- Johnson, Steve, 1949-
서명/저자사항	Civil tax procedure/David M. Richardson, Jerome Borison, Steve Johnson.
발행사항	Newark, NJ: LexisNexis Matthew Bender, 2008.
형태사항	xxv, 425, 18, 11, 17 p: ill; 26 cm.
딸림자료
ISBN	9781422417560(hardbound)
일반주기	Includes index.
내용주기	Structure of tax administration and sources of tax law -- Reporting obligations -- Spousal relief -- Examination of returns -- Assessment procedures and matters relating to the statutes of limitations on assessment -- Examination of partnerships -- Termination and jeopardy assessments -- Tax court litigation of deficiency determinations -- Overpayments: claims for refund -- Judicial and statutory rules that override the statutes of limitation -- Penalties -- Interest -- Collection of tax -- The Section 6672: trust fund recovery penalty -- Transferee and fiduciary.
일반주제명	Tax administration and procedure -- United States. Taxation -- Law and legislation -- United States. Income tax -- Law and legislation -- United States.
언어	영어