The Resource Innocent spouse relief, Karen B. Brown

Innocent spouse relief, Karen B. Brown

Label
Innocent spouse relief
Title
Innocent spouse relief
Statement of responsibility
Karen B. Brown
Creator
Contributor
Subject
Genre
Language
eng
Summary
" ... examines the rules permitting one spouse to avoid joint and several liability for federal income taxes and self-employment taxes reflected on a joint tax return. The portfolio describes in detail the three avenues of innocent spouse relief under the current rules effective post-July 22, 1998. It also analyzes the pre-July 23, 1998 provisions that afforded more limited innocent spouse relief."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1954-
http://library.link/vocab/creatorName
Brown, Karen B.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 645-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
645-2nd
http://library.link/vocab/subjectName
  • Husband and wife
  • Income tax
  • Correality and solidarity
Label
Innocent spouse relief, Karen B. Brown
Instantiates
Publication
Note
  • Title from title screen (viewed Mar. 21, 2012)
  • Published: Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Who Is eligible to file a joint federal income tax return -- Current innocent spouse provisions -- Time and manner for requesting relief-requesting spouse -- Time and manner for requesting relief-nonrequesting spouse -- Tax court review -- Review by other courts -- Collection due process hearing -- Previously adjudicated claims -- Community property laws-relief from liability (nonresident alien and resident spouses) -- Situations not governed by innocent spouse relief -- Injured spouse relief -- Prior law innocent spouse rules -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)62330475
System details
Mode of access: World Wide Web
Label
Innocent spouse relief, Karen B. Brown
Publication
Note
  • Title from title screen (viewed Mar. 21, 2012)
  • Published: Washington, D.C., 2005-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Who Is eligible to file a joint federal income tax return -- Current innocent spouse provisions -- Time and manner for requesting relief-requesting spouse -- Time and manner for requesting relief-nonrequesting spouse -- Tax court review -- Review by other courts -- Collection due process hearing -- Previously adjudicated claims -- Community property laws-relief from liability (nonresident alien and resident spouses) -- Situations not governed by innocent spouse relief -- Injured spouse relief -- Prior law innocent spouse rules -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)62330475
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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