United States Code Congressional and Administrative News, 3±ÇWest Publishing Company, 1989 Contains laws, legislative history, administrative regulations, lists of committees, proclamations, executive messages and orders. |
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3731 ÆäÀÌÁö
... taxpayer and the obligations of the Internal Revenue Service ( hereinafter in this section referred to as the " Service " ) during an audit ; ( 2 ) the procedures by which a taxpayer may appeal any adverse decision of the Service ...
... taxpayer and the obligations of the Internal Revenue Service ( hereinafter in this section referred to as the " Service " ) during an audit ; ( 2 ) the procedures by which a taxpayer may appeal any adverse decision of the Service ...
3732 ÆäÀÌÁö
... taxpayer's rights under such process . ¡° ( 2 ) RIGHT OF CONSULTATION . — If the taxpayer clearly states to an officer or employee of the Internal Revenue Service at any time during any interview ( other than an interview initiated by an ...
... taxpayer's rights under such process . ¡° ( 2 ) RIGHT OF CONSULTATION . — If the taxpayer clearly states to an officer or employee of the Internal Revenue Service at any time during any interview ( other than an interview initiated by an ...
3733 ÆäÀÌÁö
... taxpayer and was in response to a specific written request of the taxpayer , and " ( B ) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information . ¡° ( 3 ) ...
... taxpayer and was in response to a specific written request of the taxpayer , and " ( B ) the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information . ¡° ( 3 ) ...
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1986 Code relating Act is amended Administrator agency amended by adding amended by inserting amended by striking amended to read AMENDMENTS RELATED amount animal drug apply appropriate approved authorized benefits bond clause Code is amended Congress considered and passed contract cost December 31 deduction determined EFFECTIVE DATE.-The amendment election eligible employee enactment end the following end thereof entity Federal fiscal following new paragraph following new subparagraph following new subsection funds graph gross income handicapped individual inserting in lieu Internal Revenue Code issued lieu thereof ment National November 17 payment percent period person place it appears preceding sentence purposes qualified read as follows redesignating Reform Act refund regulations RELATED TO SECTION requirements respect Secretary Senate Small Business Act Social Security Act SPECIAL RULE Stat subclause Subtitle taxable years beginning taxpayer term thereof the following tion treated United States Code