A Practitioner's Guide to Tax Evidence

A Primer on the Federal Rules of Evidence As Applied by the Tax Court

Author: Joni Larson

Publisher: N.A

ISBN: 9781634258807

Category: Business & Economics

Page: 354

View: 4924

This newly revised guide is a must-read for anyone preparing for trial before the U.S. Tax Court as it takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court.

Federal Tax Practice and Procedure

Author: Ann Murphy,Leandra Lederman

Publisher: LexisNexis

ISBN: 1579112897

Category: Law

Page: 1422

View: 3102

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.

Issues in Discovery, Experimental, and Laboratory Medicine: 2011 Edition

Author: N.A

Publisher: ScholarlyEditions

ISBN: 1464963509

Category: Medical

Page: 3453

View: 9928

Issues in Discovery, Experimental, and Laboratory Medicine: 2011 Edition is a ScholarlyEditions™ eBook that delivers timely, authoritative, and comprehensive information about Discovery, Experimental, and Laboratory Medicine. The editors have built Issues in Discovery, Experimental, and Laboratory Medicine: 2011 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Discovery, Experimental, and Laboratory Medicine in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Discovery, Experimental, and Laboratory Medicine: 2011 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.

The price of innovation: new estimates of drug development costs

Author: Christoph Fürleger

Publisher: GRIN Verlag

ISBN: 3640791673

Category: Business & Economics

Page: 9

View: 3462

Studienarbeit aus dem Jahr 2010 im Fachbereich VWL - Finanzwissenschaft, Universität Bayreuth, Sprache: Deutsch, Abstract: Die vom Bundesministerim für Gesundheit ausgewiesenen Arzneimittelausgaben in der GKV verzeichneten in den letzten 10 Jahren einen nominalen Anstieg um 54,56 Prozent. Der Anteil an den Gesamtausgaben der GKV stieg in diesem Zeitraum von 14,52 auf 17,57 Prozent (vgl. BMG (2010), S. 1). Für das Jahr 2010 errechnete der Schätzerkreis der gesetzlichen Krankenversicherungen im Oktober 2009 eine Deckungslücke von 7,45 Milliarden Euro zwischen den Einnahmen und Ausgaben im Gesundheitsfond (vgl. BVA Schätzerkreis (2009). Zur Entlastung der Ausgabenseite in der GKV werden daher zahlreiche Maßnahmen u.a. im Bereich der Arzneimittelversorgung diskutiert. Im Fokus stehen dabei im Besonderen patentgeschützte Arzneimittel. Für diese Produkte konnte die Pharmaindustrie bisher die Preise, bis zum Erstattungshöchstbetrag, frei festsetzen. Neben der Kosten-Nutzen- Bewertung und weiteren Faktoren sollen nach der aktuellen Gesetzeslage bei der Festlegung des Erstattungshöchstbetrags auch die Entwicklungskosten von Medikamenten berücksichtigt werden (vgl. § 31 Abs. 2a SGB V).

Sachsenspiegel

Author: Eike von Repkow

Publisher: N.A

ISBN: N.A

Category:

Page: N.A

View: 4165

Business Restructuring

Eine betriebswirtschaftliche und steuerrechtliche Analyse

Author: Manuel Imhof

Publisher: BoD – Books on Demand

ISBN: 3844102078

Category:

Page: 504

View: 5689

Epidemiologie

Author: Leon Gordis

Publisher: N.A

ISBN: 9783932091636

Category: Epidemiology

Page: 365

View: 1005

Heiliger Krieg Inc

Osama bin Ladens Terrornetz

Author: Peter L. Bergen

Publisher: N.A

ISBN: 9783442761654

Category:

Page: 381

View: 8097