- U.S. income portfolios ; 627-4th
- Detailed analysis. Statutes of limitations on assessments and collection of tax -- Statutes of limitations on credits and refunds -- Interest on underpayments -- Interest on overpayments -- Mitigation of limitations and other rules (income tax) -- Mitigation of limitations for self-employment and social security taxes -- Working papers.
- " ... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable."
- Publication Frequency:
- Updated irregularly
- Title from title screen (viewed May 17, 2011).
Published: Washington, D.C., 2005-2007.
AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
- Other Forms:
- Also issued in print.
- Technical Details:
- Mode of access: World Wide Web.
View MARC record | catkey: 19173079