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New case exposes private work-papers.
- Source :
- Tax Strategist; Oct2009, Vol. 4 Issue 10, p1-2, 2p
- Publication Year :
- 2009
-
Abstract
- The article focuses on the decision of the 1st Circuit Court of Appeals regarding the right of the Internal Revenue Service (IRS) to examine the tax work-papers of a business in the U.S. The 1st Circuit Court ruled that IRS could examine work-papers used to compute the possible tax liability of a business if the papers were subject for an IRS audit. It cites the new case regarding the issuance of administrative summons by IRS requesting Textron Inc. to disclose tax accrual workpapers.
- Subjects :
- TAXATION
CORPORATE tax laws
ACTIONS & defenses (Law)
Subjects
Details
- Language :
- English
- ISSN :
- 15595307
- Volume :
- 4
- Issue :
- 10
- Database :
- Complementary Index
- Journal :
- Tax Strategist
- Publication Type :
- Periodical
- Accession number :
- 44386963