Tax Controversies: Statutes, Regulations, and Other Materials (2013 Edition)
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Tax Controversies: Statutes, Regulations, and Other Materials (2013 Edition)
This unique volume compiles the Internal Revenue Code sections, United States Code provisions, Treasury Regulations, Constitutional provisions, court rules, IRS forms, IRS publications, and other materials needed for a Tax Procedure or Tax Litigation course. The 2013 Edition updates all the Code, regulations, and court rules. This book, which may be used on its own or as a companion to Tax Controversies: Practice and Procedure, Third Edition (2009), also contains recent amendments to Circular 230, updated guidance on innocent spouse relief, and the latest versions of selected IRS forms and publications.
