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Article: SUSAN BOCOCK AND JACK CARL RYALS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
- Article from:
- United States. Tax Court. Reports
- Article date:
- September 1, 2006
- Author:
CopyrightCopyright Superintendent of Documents Sep 1-Oct 31, 2006. Provided by ProQuest LLC. (Hide copyright information)
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Docket No. 11161-05. Filed October 30, 2006.
Ps made certain payments before filing their 2002 tax return and intended that the payments be applied to their 2002 taxable year. R first credited the payments to Ps' 2002 taxable year but later credited the payments to P husband's outstanding tax liability from 1978 after Ps filed their 2002 tax return on which they claimed an overpayment. R subsequently determined a deficiency in income tax and an accuracy-related penalty pursuant to sec. 6662(a), I.R.C., for Ps' 2002 taxable year and sent Ps a notice of deficiency. Ps timely petitioned this Court for a redetermination of the deficiency and contended that the Court has deficiency jurisdiction ...
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Article: Notice 98-19
United States. Internal Revenue Bulletin;
March 30, 1998 ;
700+ words
... ... differential earnings amount" for any taxable year is the amount equal to the product ... s average equity base for the taxable year multiplied by (b) the "differential earnings rate" for that taxable year. The "differential earnings rate ...
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