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LDR01526camuu2200277 a 4500
001000000714423
00520081117101919
008070919s2008 njua 001 0 eng d
010 ▼a 2007038857
020 ▼a 9781422417560(hardbound): ▼c US$115
040 ▼a DLC ▼c DLC ▼d 225009
08200 ▼a 343.7304 ▼2 22
090 ▼a 343.7304 ▼b 008a
0930 ▼a 1103639 ▼x 법학
1001 ▼a Richardson, David M., ▼d 1939-.
24510 ▼a Civil tax procedure/ ▼c David M. Richardson, Jerome Borison, Steve Johnson.
260 ▼a Newark, NJ: ▼b LexisNexis Matthew Bender, ▼c 2008.
300 ▼a xxv, 425, 18, 11, 17 p: ▼b ill; ▼c 26 cm.
500 ▼a Includes index.
5050 ▼a 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.
6500 ▼a Tax administration and procedure ▼z United States.
6500 ▼a Taxation ▼x Law and legislation ▼z United States.
6500 ▼a Income tax ▼x Law and legislation ▼z United States.
7001 ▼a Borison, Jerome, ▼d 1946-
7001 ▼a Johnson, Steve, ▼d 1949-
990 ▼a 신정선 ▼b 신정선