United States Tax Court

United States Tax Court
Налоговый суд США
Федеральный судебный орган, в функции которого входит рассмотрение судебных дел, связанных с федеральными налоговыми законами. Состоит из 19 судей, главный судья избирается из их числа каждые два года из состава действующих судей. Находится в г. Вашингтоне. Создан в 1924, первоначально в составе Комиссии США по рассмотрению налоговых апелляций [United States Board of Tax Appeals], современное название с 1969; ранее назывался Налоговый суд Соединенных Штатов [Tax Court of the United States].

English-Russian dictionary of regional studies. 2013.

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  • United States Tax Court — n. An administrative agency that functions as a court to hear disputes over amounts of income, estate, and gift taxes between taxpayers and the Internal Revenue Service. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks,… …   Law dictionary

  • United States Tax Court — The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to constitute Tribunals inferior to the supreme …   Wikipedia

  • List of Judges of the United States Tax Court — The United States Tax Court is composed of 19 members appointed by the President and confirmed by the Senate. [See generally usc|26|7443(a) and (b).] Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3)) is generally pro forma… …   Wikipedia

  • United States district court — See also: List of United States district and territorial courts Map of the boundaries of the United States Courts of Appeals and United States District Courts …   Wikipedia

  • United States Supreme Court cases involving Jehovah's Witnesses — Since the 1940s, the Jehovah s Witnesses have often invoked the First Amendment s freedom of religion clauses to protect their ability to engage in the that is central to their faith. This series of litigation has helped to define civil liberties …   Wikipedia

  • United States federal courts — United States This article is part of the series: Politics and government of the United States …   Wikipedia

  • List of United States Supreme Court cases, volume 283 — This is a list of all the United States Supreme Court cases from volume 283 of the United States Reports :* American Fruit Growers, Inc. v. Brogdex Co. , 283 U.S. 1 (1931) * Milliken v. United States , 283 U.S. 15 (1931) * McBoyle v. United… …   Wikipedia

  • List of United States Supreme Court cases, volume 375 — This is a list of all the United States Supreme Court cases from volume 375 of the United States Reports :* Daegele v. Kansas , ussc|375|1|1963 (per curiam) * Pickelsimer v. Wainwright , ussc|375|2|1963 (per curiam) * Lemmon v. Robertson ,… …   Wikipedia

  • List of United States Supreme Court cases, volume 284 — This is a list of all the United States Supreme Court cases from volume 284 of the United States Reports :* United States v. Kirby Lumber Co. , 284 U.S. 1 (1931) * Moore v. Bay , 284 U.S. 4 (1931) * Public Serv. Comm n of Ind. v. Batesville… …   Wikipedia

  • List of United States Supreme Court cases, volume 368 — This is a list of all the United States Supreme Court cases from volume 368 of the United States Reports :* Hubbard v. Board of Ed. of New York City , ussc|368|1|1961 (per curiam) * Johnson v. District Court of Iowa, Fayette Cty. ,… …   Wikipedia

  • List of United States Supreme Court cases, volume 297 — This is a list of all the United States Supreme Court cases from volume 297 of the United States Reports :* United States v. Butler , ussc|297|1|1936 * United States v. Safety Car Heating Lighting Co. , ussc|297|88|1936 * Moor v. Texas New… …   Wikipedia


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