Federal Tax Practice and Procedure

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LexisNexis, Nov 23, 2016 - Law - 1422 pages
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Written by a team of eight tax practitioners and law professors, Federal Tax Practice and Procedure is the ideal guidebook for understanding how disputes with the IRS arise and are resolved.

Its 18 chapters are divided into four parts:
(1) The Basics: Chapters examine the reform of the IRS during the 1990's and its current structure and organization. Also covered: income tax withholding, calculating estimated taxes, making tax payments, preparing returns and making elections.
(2) Examination of the Tax Return and Assessment of a Deficiency: Chapters explore IRS examination of tax returns and the assessment of tax deficiencies, reaching settlements with the IRS, statutes of limitation on assessment, practicing before the IRS, and obtaining IRS guidance.
(3) Remedies Available to the Taxpayer: Chapters on Tax Court litigation, refunds and appeals.
(4) IRS Tools for Obtaining Unpaid Taxes and Penalizing Taxpayers: Chapters cover collection of taxes, liens and levies, interest, the fraud penalty, civil penalties other than fraud, and criminal penalties and procedure.

The treatise is filled with hypothetical examples where our authors show you how to perform difficult tax calculations and how to apply tax rules and principles in everyday practice. The authors have also included scores of tax planning tips, commentaries and observations on the law, and caveats for the cautious practitioner.

Federal Tax Practice and Procedure is the perfect companion to Matthew Bender’s two-volume treatise, Tax Controversies -- Audits, Investigations and Trials, which provides in-depth coverage of tax fraud, both civil and criminal.

Also includes subject matter index, and tables of Internal Revenue Code sections, Treasury Regulations and IRS rulings and pronouncements.


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1 Income Tax Returns
1 Installment Payments
Tax Payments
Tax Returns and Elections
5 Gift
6 Extensions of Time to File a Individuals
b Corporations
c Other Taxpayers and Taxpayers Outside United States
c Interest Reporting Exceptions
d Interest Reporting by Middlemen
e Mortgage Interest Payments
5 Foreclosures
6 Dividend Reporting
a Dividends Paid to Nominee
b ShortSale Dividends
7 Royalty Reporting 8 Real Estate Transactions a General Reporting Requirements

d Additional Rules 7 Timely Mailing
8 Saturdays Sundays and Holidays
9 Electronic Filing of Income Tax Returns
10 Telefile Program 11 Form 990Return of Organization Exempt from Income Tax 12 Automatic Consent for a Change in Method of Accounting 1...
03 Information Returns and Identification Numbers
1 Payors Information Reporting
2 Information at Source
3 Payments for Services
4 The Interest Return
a Reportable Interest
b Interest on Bank Deposits
b Brokers Reporting of Sales
c The Brokers Return 9 Reporting by Barter Exchanges
10 Local Tax Refunds 11 Reporting by Government Agencies
12 Reporting Gambling Winnings
Practice Before the IRS Guidance and Settlements
Limitations Periods Applicable to Government Action
Deficiencies and Tax Court Litigation
8 Summary Judgment
Taxpayer Refunds

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