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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| Previous Title: | Tax crimes. |
|---|---|
| Corporate Author: | |
| Other Authors: | |
| Format: | Book |
| 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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| LEADER | 00000nai a2200000Ka 4500 | ||
|---|---|---|---|
| 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 | ||