Federal Tax Practice and Procedure

Front Cover
LexisNexis, Jan 1, 2003 - Income tax
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District Courts and Court of Federal Claims
The Reorganized Service
Income Tax Withholding and Estimated Taxes
Tax Payments
Tax Returns and Elections
Practice Before the IRS Guidance and Settlements
Collection of Deficiency in Tax and Acceptance
Deficiencies and Tax Court Litigation
Taxpayer Refunds
Criminal Penalties and Procedures
Table of Cases
Table of Statutory References

Limitations Periods Applicable to Government Action

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Common terms and phrases

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