Examlex
In principle of equivalence,Jung argued that:
Taxable Income
The portion of income that is subject to income tax after adjustments, deductions, and exemptions.
Trial Courts
Courts that have original jurisdiction to hear and judge cases by applying the law to facts presented in trials.
Tax Cases
These are legal cases that deal with the interpretation and application of tax laws, resolved in various courts, including Tax Court, Federal District Courts, and the Supreme Court.
U.S. Tax Court
A federal court that provides taxpayers a forum to dispute tax deficiencies assessed by the IRS before paying the disputed amount.
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