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Return due dates changed.
- Source :
- Journal of Accountancy. October 1, 2015, p72, 2 p.
- Publication Year :
- 2015
-
Abstract
- Tax provisions in the highway funding act also overturn the Supreme Court's Home Concrete holding that an overstatement of basis does not cause a substantial omission of gross income triggering [...]
- Subjects :
- Basis (Taxation) -- Laws, regulations and rules
Disclosure (Taxation) -- Laws, regulations and rules
Limitation of actions (Taxation) -- Laws, regulations and rules
United States v. Home Concrete & Supply L.L.C. (132 S. Ct. 1836 (2012))
Surface Transportation and Veterans Health Care Choice Improvement Act of 2015
Internal Revenue Code (I.R.C. 1014) (I.R.C. 6501(e)(1)(B))
Subjects
Details
- Language :
- English
- ISSN :
- 00218448
- Database :
- Gale General OneFile
- Journal :
- Journal of Accountancy
- Publication Type :
- Periodical
- Accession number :
- edsgcl.431533392