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the burden of proof is generally on the taxpayer

См. также в других словарях:

  • burden — Capacity for carrying cargo. Something that is carried. Something oppressive or worrisome. A burden, as on interstate commerce, means anything that imposes either a restrictive or onerous load upon such commerce @ burden of going forward The onus …   Black's law dictionary

  • burden — Capacity for carrying cargo. Something that is carried. Something oppressive or worrisome. A burden, as on interstate commerce, means anything that imposes either a restrictive or onerous load upon such commerce @ burden of going forward The onus …   Black's law dictionary

  • Fifth Amendment to the United States Constitution — United States of America This article is part of the series: United States Constitution Original text of the Constitution Preamble Articles of the Constitution I · …   Wikipedia

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  • 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

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  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • tax law — Introduction       body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.… …   Universalium

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

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