Tax procedure and tax fraud in a nutshell / (Record no. 9279)

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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Inventory number Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     Institute of Legal Practice and Development Library- Kigali Branch Institute of Legal Practice and Development Library- Kigali Branch 06/07/2024 003992k   343.73040269 003992k 06/07/2024 06/07/2024 Books