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Tax Procedure and Tax Fraud
Marvin Joseph Garbis
Ronald B. Rubin
Patricia T. Morgan
其他書名
Cases and Materials
出版
West Publishing Company
, 1992
主題
Business & Economics / General
Business & Economics / Taxation / General
Law / Business & Financial
Law / Civil Procedure
Law / Taxation
ISBN
0314895612
9780314895615
URL
http://books.google.com.hk/books?id=z1hFAQAAIAAJ&hl=&source=gbs_api
註釋
University textbook with cases, discussion and related materials on the subject of tax procedure and tax fraud. After an introduction of the federal tax system, the chapters deal with: responsibilities of the tax practitioner, administrative rulemaking and rulings, administrative determination of liability for tax, statute of limitations on assessment of tax and claims for refund, civil penalties and interest, civil tax litigation, the Internal Revenue Service summons, federal tax crimes and methods of proof, criminal tax investigations and prosecutions, and collection of tax.