tax+court

См. также в других словарях:

• tax court — n often cap T&C: a court having jurisdiction over questions of law and fact arising under the tax laws of a government; specif: the federal court hearing tax cases Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. tax court …   Law dictionary

• tax court — The United States Tax Court is a court of record under Article I of the Constitution of the United States (see I.R.C. No. 7441). The Tax Court tries and adjudicates controversies involving the existence of deficiencies or overpayments in income,… …   Black's law dictionary

• Tax Court — ▪ American law       in the United States, a court that hears cases involving tax litigation. Originally, a Board of Tax Appeals was set up in 1924 to hear cases in which, for example, a taxpayer might challenge the findings of an Internal… …   Universalium

• tax court, United States — n. An appellate court to which taxpayers may appeal adverse IRS decisions and levies. Created in 1942, it replaced the Board of Tax Appeals. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary

• Tax Court of the United States — A judicial body which hears cases concerning federal tax laws. Short Dictionary of (mostly American) Legal Terms and Abbreviations …   Law dictionary

• Tax Court of Canada — The Tax Court of Canada (TCC), established in 1983 by the Tax Court of Canada Act, is a federal court which deals with matters involving companies or individuals and tax issues with the Government of Canada. It replaced the Tax Review Board, a… …   Wikipedia

• Tax Court of Canada Act — The Tax Court of Canada Act was an Act of the Parliament of Canada concerning the Tax Court of Canada.External links* [http://laws.justice.gc.ca/en/T 2/ Canadian Department of Justice Tax Court of Canada Act] …   Wikipedia

• Tax Court — A special federal court taking the place of the body formerly known as the Board of Tax Appeals, available to a taxpayer against whom the Treasury Department claims a deficiency upon compliance with the prescribed procedure. Internal Revenue Code …   Ballentine's law dictionary

• Tax Court — A court of law whose sole jurisdiction is to decide litigation involving federal income, death, and other taxes. This is where you go if you don t pay your taxes! …   Investment dictionary

• tax court — / tæks kɔ:t/ noun US a court which deals with disputes between taxpayers and the Internal Revenue Service …   Dictionary of banking and finance

• United States Tax Court — The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to constitute Tribunals inferior to the supreme …   Wikipedia