Legal and accounting handbook of Federal tax fraud. /

Schmidt, Robert Milton.

Legal and accounting handbook of Federal tax fraud. / Robert Milton Schmidt - Englewood Cliffs, N.J., : Prentice-Hall, 1963. - ix, 646 pages ; 26 cm.

Bibliographical references included in "Notes."

General Policies. -- The Internal Revenue Code Criminal Offenses. -- Title 18 Offenses. -- The Civil Sanctions of the Internal Revenue Code. -- Investigative Powers of the Federal Government. -- Rights of Taxpayers and Witnesses During a Tax Investigation. -- Theories of Proof-Direct Evidence. -- Theories of Proof Circumstantial Evidence. -- Role of an Accountant in a Tax Fraud Case. -- Miscellaneous Defenses. -- Administrative Procedures and Pre-Trial Motions and Practice in Criminal Income Tax. -- Trial of a Criminal Fraud Case. -- Administrative Procedures and Pre-Trial Motions and Practice in Civil Fraud Cases. -- Trial of Civil Cases Involving Additions to the Tax. -- Specific Evidentiary Problems Common in Tax Fraud Trials.


Tax evasion--United States.
Administrative procedures

336.294 / / S349l

Ministerio de Hacienda y Crédito Público
Sede Principal: San Agustín; Carrera 8 No. 6C- 38. Bogotá D.C., Colombia
Sede, Casas de Santa Bárbara; Carrera 7 No. 6B- 80. Bogotá D.C., Colombia
NIT: 899.999.090-2

Teléfonos:
Línea Nacional: 01 8000 910071
Teléfono en Bogotá:
Conmutador:
(57) 601 381 1700
Atención al ciudadano:
(57) 601 602 1270
Fax: (57) 601 381 2183

Horario de atención:
lunes a viernes, 8:00 a.m. a 5:00 p.m.
Horario para recibir correspondencia y atención al ciudadano:
lunes a viernes, 8:30 a.m. a 4:30 p.m. jornada continua