Reports of the United States Tax Court, Volume 138, January 1, 2012, to June 30, 2012 (Hardcover)

Reports of the United States Tax Court, Volume 138, January 1, 2012, to June 30, 2012 By Tax Court (U S ) (Compiled by), Sheila A. Murphy (Other) Cover Image

Reports of the United States Tax Court, Volume 138, January 1, 2012, to June 30, 2012 (Hardcover)

By Tax Court (U S ) (Compiled by), Sheila A. Murphy (Other)

$43.00


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One of the primary cases in this volume includes a tax regulation relating to tax credits for tax payerrs who enroll in an insurance plan through a federal rather than a state exchange. Constitutional lawyers and tax attorneys may be interested in this volume as well as certified public accountants.

Other print volumes in the 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 and Finance resources collection that contains a section on Taxes, Accounting, and Auditing at this link: https: //bookstore.gpo.gov/catalog/business-finance.
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")."
Product Details ISBN: 9780160917110
ISBN-10: 0160917115
Publisher: Government Printing Office
Publication Date: May 17th, 2013
Pages: 488
Language: English