MARC details
000 -LEADER |
fixed length control field |
02332pam a2200445 i 4500 |
001 - CONTROL NUMBER |
control field |
19064722 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
Rw-KiILPD |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20240607123234.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
160422s2016 mnu 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
LC control number |
2016295566 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781634599320 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
1634599322 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
DLC |
Language of cataloging |
eng |
Description conventions |
rda |
Transcribing agency |
DLC |
042 ## - AUTHENTICATION CODE |
Authentication code |
pcc |
043 ## - GEOGRAPHIC AREA CODE |
Geographic area code |
n-us--- |
050 00 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
KF6324 |
Item number |
.M67 2016 |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
Edition number |
5th.ed |
Classification number |
343.73040269 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Watson, Camilla E., |
Relator term |
author. |
245 10 - TITLE STATEMENT |
Title |
Tax procedure and tax fraud in a nutshell / |
Statement of responsibility, etc. |
by Camilla E. Watson, Professor of law, University of Georgia. |
246 18 - VARYING FORM OF TITLE |
Title proper/short title |
Tax procedure and tax fraud |
250 ## - EDITION STATEMENT |
Edition statement |
Fifth edition. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
Place of production, publication, distribution, manufacture |
St. Paul, MN : |
Name of producer, publisher, distributor, manufacturer |
West Academic Publishing, |
Date of production, publication, distribution, manufacture, or copyright notice |
[2016] |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxxvii, 473 pages ; |
Dimensions |
19 cm. |
336 ## - CONTENT TYPE |
Content type term |
text |
Content type code |
txt |
Source |
rdacontent |
337 ## - MEDIA TYPE |
Media type term |
unmediated |
Media type code |
n |
Source |
rdamedia |
338 ## - CARRIER TYPE |
Carrier type term |
volume |
Carrier type code |
nc |
Source |
rdacarrier |
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
Title |
Tax procedure and tax fraud in a nutshell |
490 0# - SERIES STATEMENT |
Series statement |
West nutshell series |
500 ## - GENERAL NOTE |
General note |
Includes index. |
500 ## - GENERAL NOTE |
General note |
Morgan's name appears first on the earlier edition. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Overview of the federal tax system -- The administrative power of the IRS -- The hazards and standards of tax practice -- Disclosure of IRS materials and confidentiality of return information -- Federal tax returns and compliance -- Further compliance : audits and administrative appeals -- The assessment procedure and statutes of limitations -- Overpayments : administrative refunds -- Remedies to absolve the harshness of the statute of limitations on assessments and claims for refund -- Civil penalties and interest -- The collection process -- Bankruptcy proceedings -- Third party liability -- Choice of forum in civil tax litigation -- Additional civil litigation considerations -- Criminal investigations -- IRS investigatory powers and techniques -- Federal tax crimes -- Defenses to criminal charges -- Glossary. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax courts |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax evasion |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax collection |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax protests and appeals |
Geographic subdivision |
United States. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Tax auditing |
Geographic subdivision |
United States. |
906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
a |
7 |
b |
cbc |
c |
origcop |
d |
2 |
e |
ncip |
f |
20 |
g |
y-gencatlg |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Dewey Decimal Classification |
Koha item type |
Books |