Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 4

Should prevailing interest rates bear on tax decision making in either or both of the following situations
a. The taxpayer is contemplating litigation in either the Tax Court or the Court of Federal Claims.
b. An understatement of estimated tax payments is discovered late in the tax year.