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Reports of the United States Tax Court, Volume 139, July 1, 2012, to December 31, 2012

Reports of the United States Tax Court, Volume 139, July 1, 2012, to December 31, 2012

          
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About the Book

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One of the major cases covered in this volume relates to the manufacturing, distribution, and sales of medical devices wtih Medtronic, Med USA, This volume also covers an income tax case with a child tax deduction and a third case relating to business expenses and business taxes toard businesses.

Business attorneys and small busienss to corporate, plus individual certified public accountants may be interested in this volume. Tax attorneys and specialized tax and accounting libraries as well as public libraries may be intereste in this reference volume.

Other print volumes in the U.S. Tax Court Reports series can be found here: https: //bookstore.gpo.gov/catalog/laws-regulations/court-cases-documents-us-tax-court/tax-court-reports

Please check out our Business & Finance collection that includes a section for Taxes, Auditing & Accounting resources here: https: //bookstore.gpo.gov/catalog/business-finance
About the Author: The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to "constitute Tribunals inferior to the Supreme Court. "The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule")."


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Product Details
  • ISBN-13: 9780160922756
  • Publisher: Government Printing Office
  • Publisher Imprint: Government Printing Office
  • Height: 248 mm
  • No of Pages: 268
  • Series Title: English
  • Weight: 700 gr
  • ISBN-10: 0160922755
  • Publisher Date: 28 May 2014
  • Binding: Hardback
  • Language: English
  • Returnable: Y
  • Spine Width: 19 mm
  • Width: 152 mm


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Reports of the United States Tax Court, Volume 139, July 1, 2012, to December 31, 2012
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