The Resource Innocent spouse relief, Karen B. Brown
Innocent spouse relief, Karen B. Brown
Resource Information
The item Innocent spouse relief, Karen B. Brown represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.This item is available to borrow from 1 library branch.
Resource Information
The item Innocent spouse relief, Karen B. Brown represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School.
This item is available to borrow from 1 library branch.
- 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."
- Language
- eng
- Note
-
- Title from title screen (viewed Mar. 21, 2012)
- Published: Washington, D.C., 2005-2007
- 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
- Label
- Innocent spouse relief
- Title
- Innocent spouse relief
- Statement of responsibility
- Karen B. Brown
- 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."
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Innocent-spouse-relief-Karen-B.-Brown/O8u9qFfEGxo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Innocent-spouse-relief-Karen-B.-Brown/O8u9qFfEGxo/">Innocent spouse relief, Karen B. Brown</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library - University of Pennsylvania Law School</a></span></span></span></span></div>
