000 -LEADER |
fixed length control field |
02090cam a2200421 a 4500 |
001 - CONTROL NUMBER |
control field |
u6691 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
SA-PMU |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20210418124927.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
120203s2012 mnu 001 0 eng |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
LC control number |
2012359512 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
DLC |
Language of cataloging |
eng |
Transcribing agency |
DLC |
Modifying agency |
YDXCP |
-- |
BTCTA |
-- |
UCO |
-- |
IVZ |
-- |
SLA |
-- |
BOP |
-- |
NDL |
-- |
YLS |
-- |
BWX |
-- |
BDX |
-- |
CDX |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780314650283 (pbk.) |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
0314650288 (pbk.) |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)755874220 |
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 2012 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
343.73040269 |
Edition number |
23 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Watson, Camilla E. |
245 10 - TITLE STATEMENT |
Title |
Tax procedure and tax fraud in a nutshell / |
Statement of responsibility, etc. |
by Camilla E. Watson. |
246 18 - VARYING FORM OF TITLE |
Title proper/short title |
Tax procedure and tax fraud |
250 ## - EDITION STATEMENT |
Edition statement |
4th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
St. Paul, MN : |
Name of publisher, distributor, etc. |
Thomson/West, |
Date of publication, distribution, etc. |
c2012. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
liii, 456 p. ; |
Dimensions |
19 cm. |
490 1# - 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 -- IRS and Treasury Department rulemaking -- 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. |
596 ## - |
-- |
1 2 |
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. |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
Nutshell series. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Koha item type |
Books |
994 ## - |
-- |
Z0 |
-- |
SUPMU |