التفاصيل البيبلوغرافية
| العنوان: |
McCoy: The Simmering Feud over Late-Filed Income Tax Returns. |
| المؤلفون: |
BERGER, ROBERT D., DEINES, JEFFREY A., McCALL, SHANE J. |
| المصدر: |
ABI Journal. Jun2013, Vol. 32 Issue 5, p16-55. 3p. |
| مصطلحات موضوعية: |
*TAX returns, *CORPORATE taxes, *CONFLICT of laws, *DISCHARGE of debt, *CONSUMER law, *BANKRUPTCY, INCOME tax attribution rules |
| مستخلص: |
The article discusses a perspective on late-filed tax returns referring to the court case, In re McCoy. It notes that the case indicated a simmering tension between parties with ambiguities and inconsistencies. It highlights the division among bankruptcy courts over the rule of the dischargeability of income taxes associated with late-filed income tax returns. Moreover, a provision is indicated under the Consumer Protection Act of 2005 concerning the purpose of dischargeability. |
| قاعدة البيانات: |
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