Tax Court Memorandum Decisions

Author: United States. Tax Court
Publisher:
ISBN:
Size: 23.16 MB
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FOREWORD TAX COURT MEMORANDUM DECISIONS, cited “TCM,” reports the
full official texts of all memorandum decisions of the United States Tax Court on
the subject of federal taxation. The “regular" opinions, which appear in the
Government series of Tax Court Reports, are not included. These memorandum
decisions were originally reported in full official text in CCH TAX COURT
REPORTS, together with all “regular” opinions on federal taxation. (The decisions
of the Tax ...

Federal Tax Course 2009

Author: Linda M. Johnson
Publisher: CCH
ISBN: 9780808018629
Size: 50.34 MB
Format: PDF, Kindle
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CCH Tax Law Editors, Alan D. Campbell Linda M. Johnson. Taxpayers may rely
on regular and memorandum decisions as precedent but may not treat a
summary opinion as a precedent. Because the Tax Court is a national court, its
decisions can be appealed to the Court of Appeals where the taxpayer works or
resides (see Figure 2-3) . Since decisions of each Court of Appeals are made
independent of one another, it is possible that different decisions can be reached
by different ...

Tax Court Memorandum Decisions

Author:
Publisher:
ISBN:
Size: 31.77 MB
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Contains the full texts of all Tax Court decisions entered from Oct. 24, 1942 to date, with case table and topical index.

Individual Taxation 2013

Author: James Pratt
Publisher: Cengage Learning
ISBN: 1133496113
Size: 46.25 MB
Format: PDF, ePub, Docs
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The U.S. government publishes the Tax Court's Regular decisions, and also
posts the decisions to its website (http://www.ustaxcourt.gov). The website
currently has both Regular and Memorandum decisions since September 25,
1995. The Tax Court does not publish memorandum decisions. However, both
CCH and RIA publish them. CCH publishes the memorandum decisions under
the title Tax Court Memorandum Decisions (TCM), while RIA publishes these
decisions as Tax ...

Federal Taxation 2012

Author: James Pratt
Publisher: Cengage Learning
ISBN: 1111824118
Size: 61.77 MB
Format: PDF, Docs
View: 6247
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The U.S. government publishes the Tax Court's Regular decisions, and also
posts the decisions to its website (http://www.ustaxcourt.gov). The website
currently has both Regular and Memorandum decisions since September 25,
1995. The Tax Court does not publish memorandum decisions. However, both
CCH and RIA publish them. CCH publishes the memorandum decisions under
the title Tax Court Memorandum Decisions (TCM), while RIA publishes these
decisions as Tax ...

South Western Federal Taxation 2010 Individual Income Taxes

Author: William Hoffman
Publisher: Cengage Learning
ISBN: 0324828659
Size: 12.62 MB
Format: PDF, Mobi
View: 2692
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Starting in 1999, both Regular decisions and Memorandum decisions are
published on the U.S. Tax Court web site (www.ustaxcourt.gov). ... similar to a
nonacquiescence decision.24 Although Memorandum decisions were not
published by the U.S. Government until recently (they are now published on the
U.S. Tax Court web site), they were— and continue to be—published by
Commerce Clearing House (CCH) and Research Institute of America (RIA [
formerly by Prentice-Hall]).

Corporate Partnership Estate And Gift Taxation 2012

Author: James Pratt
Publisher: Cengage Learning
ISBN: 1111825793
Size: 72.73 MB
Format: PDF, ePub, Docs
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Although the U.S. government publishes the Tax Court's regular decisions, it
does not publish memorandum decisions. However, both CCH and RIA publish
them. CCH publishes the memorandum decisions under the title Tax Court
Memorandum Decisions (TCM), while RIA publishes these decisions as Tax
Court Reporter and Memorandum Decisions (T.C. Memo). In citing Tax Court
memorandum decisions, some authors prefer to use both the RIA and the CCH
citations for their ...

South Western Federal Taxation 2018 Comprehensive

Author: David M. Maloney
Publisher: Cengage Learning
ISBN: 1337516732
Size: 72.85 MB
Format: PDF, ePub
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Concept Summary 2.2 Judicial Sources Court Location Authority U.S. Supreme
Court S.Ct. Series (West) Highest authority U.S. Series (U.S. Gov't.) L.Ed.2d (
Lawyer's Co-op.) AFTR (RIA) USTC (CCH) U.S. Courts of Appeal Federal 3d (
West) Next highest appellate court AFTR (RIA) USTC (CCH) Tax Court (Regular
decisions) U.S. Gov't. Printing Office Highest trial court* RIA/CCH separate
services Tax Court (Memorandum decisions) RIA T.C.Memo. (RIA) Less authority
than Regular ...

South Western Federal Taxation 2018 Individual Income Taxes

Author: William H. Hoffman
Publisher: Cengage Learning
ISBN: 1337385883
Size: 48.73 MB
Format: PDF, Kindle
View: 1286
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Concept Summary 2.2 Judicial Sources Court Location Authority U.S. Supreme
Court S.Ct. Series (West) Highest authority U.S. Series (U.S. Gov't.) L.Ed.2d (
Lawyer's Co-op.) AFTR (RIA) USTC (CCH) U.S. Courts of Appeal Federal 3d (
West) Next highest appellate court AFTR (RIA) USTC (CCH) Tax Court (Regular
decisions) U.S. Gov't. Printing Office Highest trial court* RIA/CCH separate
services Tax Court (Memorandum decisions) RIA T.C.Memo. (RIA) Less authority
than Regular ...

South Western Federal Taxation 2010 Comprehensive

Author: Eugene Willis
Publisher: Cengage Learning
ISBN: 0324828616
Size: 36.31 MB
Format: PDF, Docs
View: 7640
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The acquiescence or nonacquiescence is published in the Internal Revenue
Bulletin and the Cumulative Bulletin as an Action on Decision. The IRS can
retroactively revoke an acquiescence. Although Memorandum decisions were
not published by the U.S. Government until recently (they are now published on
the U.S. Tax Court web site), they were— and continue to be—published by
Commerce Clearing House (CCH) and Research Institute of America (RIA [
formerly by ...