Show simple item record

dc.contributor.authorVeach, Robert R.en_US
dc.date.accessioned2013-02-11T19:47:59Z
dc.date.available2013-02-11T19:47:59Z
dc.date.issued1969en_US
dc.identifier.citation2 Creighton L. Rev. 97 (1968-1969)en_US
dc.identifier.urihttp://hdl.handle.net/10504/38612
dc.description.abstractFIRST PARAGRAPH(S)|The broad scope of the subject matter intended to be covered by this article, admittedly only by a broad brush, may be introduced by an equally broad generalization, to wit: One who has a working knowledge of auditing, assessment, and appellate procedures under the Federal Internal Revenue Code will find little that is new or surprising in the procedural sections of the Nebraska Revenue Act of 1967. |One may well question at the outset the significance of the auditing, assessment, and appellate procedures of the Act to the average Nebraska taxpayer. If the state income tax is to be little more than a percentage of the federal tax, then the federal tax becomes the sine qua non upon which the Nebraska tax will rise or fall, and there would appear to be little cause for concern about the state procedural provisions. The answer appears to be that while a taxpayer is suffering the agony of a federal tax audit and proposed adjustments to his federal tax liability, he may well receive a notice from the Nebraska tax commissioner proposing similar adjustments to his state tax liability...en_US
dc.publisherCreighton University School of Lawen_US
dc.titleAuditing, Assessment and Appellate Proceduresen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume2en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1968-1969en_US
dc.description.pages97en_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record