Tax crimes /

"... discusses the area of individual and corporate criminal tax liability. The Portfolio begins with an explanation of the criminal offenses under the Internal Revenue Code and related offenses under the Criminal Code in Title 18. The elements of each offense are described in detail. The Portf...

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Bibliographic Details
Previous Title:Tax crimes.
Corporate Author: Tax Management Inc
Other Authors: Toscher, Steven R
Format: Continuing Resource
Language:English
Published: Arlington, VA : Tax Management, c2011-
Series:Tax management portfolios ; 636-3rd
Subjects:
Online Access:http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_636&split=1
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001 748670680
003 OCoLC
005 20111004032412.0
008 110901c20119999vau x l b 0 2eng d
040 |a BNA  |c BNA 
043 |a n-us--- 
049 |a VLAM 
050 4 |a KF6289.A1  |b .T32 v.636 2011 
245 0 0 |a Tax crimes /  |c by Steven R. Toscher ... [et al.] 
260 |a Arlington, VA :  |b Tax Management,  |c c2011- 
300 |a v. (loose-leaf) ;  |c 28 cm 
310 |a Updated irregularly 
490 1 |a Tax management portfolios ;  |v 636-3rd 
500 |a Kept up to date with replacement pages 
500 |a "This portfolio revises and supersedes 636-2nd T.M." 
504 |a Includes bibliographical references 
505 0 |a Detailed analysis. Tax crime statutes -- Corporate criminal liability -- The administrative process -- Information gathering by investigators -- Taxpayer rights during investigations -- Federal sentencing guidelines -- Restitution -- Working papers 
520 |a "... discusses the area of individual and corporate criminal tax liability. The Portfolio begins with an explanation of the criminal offenses under the Internal Revenue Code and related offenses under the Criminal Code in Title 18. The elements of each offense are described in detail. The Portfolio also explains the principles and elements of corporate criminal tax liability. An extensive discussion of the administrative process and the investigatory tools used by the government to uncover criminal violations is provided. The Portfolio analyzes the rights of the taxpayer during a criminal investigation including the Fifth and Sixth Amendments as well as the various evidentiary privileges. Finally, the Federal Sentencing Guidelines are explained in detail including the base offense levels for each offense under the Internal Revenue Code as well as the adjustments to the base offense levels." 
650 0 |a Tax evasion  |z United States 
650 0 |a Criminal liability of juristic persons  |z United States 
650 0 |a Criminal procedure  |z United States 
700 1 |a Toscher, Steven R 
710 2 |a Tax Management Inc 
776 0 8 |i Online version:  |t Tax crimes.  |d Arlington, VA : Tax Management, [c1999]-  |w (OCoLC)60397333 
780 0 0 |t Tax crimes.  |d Washington, D.C. : Tax Management, c1999-  |w (OCoLC)42450220 
830 0 |a Tax management portfolios ;  |v 636-3rd 
856 4 1 |u http://taxandaccounting.bna.com/btac/display/link_res.adp?lt=email&fname=tm_636&split=1 
907 |a .b2143628 
998 |a secnd 
999 |c 98840 
852 |a Law Library  |b Second Floor  |h KF6289.A1 .T32 v.636 2011  |p 33940004102362