IRS POSITION ON CONSOLIDATED RETURNS, REVEALED IN TAX COURT HEARING, IS INCORRECT

被引：0

作者：

DALE, ER

机构：

来源：

JOURNAL OF TAXATION | 1962年 / 16卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：66 / 69

页数：4

共 50 条

[1] Consolidation of Accounts and Consolidated Tax Returns
Smyth, Ludlow S.
[J]. NATIONAL INCOME TAX MAGAZINE, 1927, 5 (12): : 449 - 453
[2] CONSOLIDATED RETURNS IN THE FEDERAL TAX SYSTEM
Blitman, Samuel
[J]. NATIONAL TAX JOURNAL, 1955, 8 (03) : 260 - 274
[3] Consolidated excess profits tax returns
Cooper, Walter A.
[J]. JOURNAL OF ACCOUNTANCY, 1941, 71 (05): : 391 - 417
[4] BANK HOLDING COMPANY CONSOLIDATED TAX RETURNS
RITZ, EF
[J]. BANKING LAW JOURNAL, 1973, 90 (01): : 20 - 26
[5] Tax Court chastised for allowing a 'fraud on the court' by IRS
不详
[J]. JOURNAL OF TAXATION, 2003, 98 (04): : 254 - 256
[6] TAX COURT REVIEW OF IRS POSITION - WHEN MAY TAXPAYERS RECOVER LEGAL FEES
DEVIN, M
[J]. JOURNAL OF TAXATION, 1988, 68 (06): : 368 - &
[7] Court hearing - PVC price fixing returns to court
不详
[J]. EUROPEAN CHEMICAL NEWS, 1998, 69 (1800): : 8 - 8
[8] CONSOLIDATED TAX RETURNS - POST-ACQUISITION LOSSES
JONES, PG
[J]. EMORY LAW JOURNAL, 1978, 27 (01) : 79 - 108
[9] DELAYS BY IRS RESULT IN TAX COURT SANCTIONS
不详
[J]. JOURNAL OF TAXATION, 1987, 67 (04): : 266 - 266
[10] TAX COURT UPHOLDS IRS ON DECIMAL DEBATE
不详
[J]. JOURNAL OF TAXATION, 1987, 67 (03): : 199 - 199