TAXPAYER FINED MAXIMUM AMOUNT BY TAX COURT UNDER SECTION 6673 FOR FRIVOLOUS APPEAL

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JOURNAL OF TAXATION | 1979年 / 50卷 / 05期

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F8 [财政、金融];

学科分类号：

0202 ;

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页码：316 / 316

页数：1

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[1] THE TAXPAYER'S FIRST TAX COURT VICTORY IN SECTION 722
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[J]. TAXES-THE TAX MAGAZINE, 1946, 24 (10): : 936 - 939
[2] How, When, and Where Tax Court Says Relief Can Be Obtained Under Section 722
Seghers, Paul D.
[J]. JOURNAL OF ACCOUNTANCY, 1944, 78 (01): : 23 - 26
[3] LAW, FACT, AND TAXES: REVIEW OF TAX COURT DECISIONS UNDER SECTION 1141 OF THE INTERNAL REVENUE CODE
Rice, Ralph S.
[J]. COLUMBIA LAW REVIEW, 1951, 51 (04) : 439 - 472
[4] Section 29 credits under a cloud: Tax Court renders rev rul 93-54 meaningless
Matlock, JM
Nemirow, LE
[J]. JOURNAL OF TAXATION, 1998, 88 (01): : 37 - 40