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Willfulness for Sec. 6672 purposes may mean reckless disregard.
- Source :
- Tax Adviser; Jul96, Vol. 27 Issue 7, p449, 3p
- Publication Year :
- 1996
-
Abstract
- Presents a case illustrating tax regulations affecting disregard of corporate entity in the United States. Revocation of the company's certification by the US Federal Aviation Administration; Personal liability of the company's founder in paying withholding taxes; Ruling by the US Internal Revenue Service (IRS) on the taxes' payment.
- Subjects :
- CORPORATE veil
TAXATION of business enterprises
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 27
- Issue :
- 7
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 9608014783