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Limitations periods, interest on underpayments and overpayments, and mitigation

Author: Theodore D Peyser; Tax Management Inc.
Publisher: [Washington, D.C.] : Tax Management Inc., ©2005-
Series: Tax management portfolios, 627-3rd.
Edition/Format:   Continually updated resource : Updating loose-leaf : EnglishView all editions and formats
Summary:
"... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for  Read more...
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Details

Material Type: Updating loose-leaf
Document Type: Continually Updated Resource
All Authors / Contributors: Theodore D Peyser; Tax Management Inc.
OCLC Number: 58956695
Notes: "This portfolio revises and supersedes 627-2nd T.M."
Published: Arlington, VA, 2007-2011.
Description: 1 v. (loose-leaf) : forms ; 28 cm.
Contents: Detailed analysis. Statutes of limitations on assessments and collection of tax --
Statutes of limitations on credits and refunds --
Interest on underpayments --
Interest on overpayments --
Mitigation of limitations and other rules (income tax) --
Mitigation of limitations for self-employment and social security taxes --
Table of worksheets.
Series Title: Tax management portfolios, 627-3rd.
Responsibility: by Theodore D. Peyser.

Abstract:

"... is devoted, in part, to the statutes of limitations on assessment and collection. While the rules of general application are found in [sections] 6501(a) and 6502, there are myriad special rules in [section] 6501 and other Code sections. The complementary statutes of limitations on credits and refunds are also explained. Most of these statutes are found in [section] 6511. They prescribe the various deadlines for filing claims as well as the limitations on the amount of credit or refund allowable."

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