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25 May 2012, 11:16 am by Paul Caron
District Court for the Northern District of California yesterday held that the Defense of Marriage Act and I.R.C. [read post]
11 Mar 2008, 1:00 am
Lynch (Baltimore) has published Burden of Proof in Tax Litigation Under I.R.C. [read post]
4 Feb 2017, 7:01 am by Paul Caron
No. 2 (Feb. 2, 2017): Ps filed a motion to disqualify all Tax Court Judges and to declare unconstitutional I.R.C. sec. 7443(f), which authorizes the President to remove Tax Court Judges “after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance... [read post]
5 Mar 2013, 2:45 am by Paul Caron
No. 4 (Mar. 4, 2013): P filed a petition for review pursuant to I.R.C. §. 6330 in response to R’s determination to proceed with collection. [read post]
23 Mar 2008, 1:00 am
Zachary Cummings (J.D. 2008, Regent) has published Note, Prophetic Speech and the Internal Revenue Code: Analyzing I.R.C. [read post]
3 Oct 2009, 3:00 am
Leamon (J.D. 2010, Boston College) has published Section 108 of the I.R.C. and the Inclusion of Tufts Gain: A Proposal for Reform, 50 B.C. [read post]
30 Sep 2013, 11:22 am by Paul Caron
The Treasury Inspector General for Tax Administration today released Fiscal Year 2013 Statutory Review of Compliance With the Freedom of Information Act (2013-30-109): The IRS must ensure that the provisions of the Freedom of Information Act (FOIA), the Privacy Act of 1974 (Privacy Act), and Internal Revenue Code (I.R.C.) [read post]
11 Aug 2007, 3:00 am
Wood (Capital) has published Pious Politics: Political Speech Funded Through I.R.C. [read post]
26 Feb 2023, 12:57 pm by Roger A. McEowen
In response to numerous questions I have received over the past few months, I have now updated the article to address whether the deduction under I.R.C. [read post]
7 Jan 2012, 6:00 am by Trusts EstatesProf
An excerpt from the article is below: An important exception exists to the general rule of I.R.C.... [read post]