TAX COURT, U.S

glossary / TAX COURT, U.S

TAX COURT, U.S

Tax Court, U.S. A federal court that hears appeals by taxpayers from adverse IRS decisions about tax deficiencies. ? The Tax Court was created in 1942, replacing the Board of Tax Appeals. ¡ª Abbr. T.C. [Cases: Internal Revenue 4645¨C4655. C.J.S. Internal Revenue ¡ì¡ì 680¨C687.]
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