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RED NOTES 2001-2002

MOST FREQUENTLY ASKED QUESTIONS IN TAXATION


SUBJECT INCLUSIVE
YEAR
FREQUENCY TOTAL
GENERAL PRINCIPLES
A. POWER OF TAXATION
1. NATURE OF THE POWER 1996
2000
1
1 2
2. LIFEBLOOD THEORY 1991 1 1
3. TAX VS. DEBT 1992 1 1
4. SITUS 1994 2 2
5. MOBILIA SEQUUNTUR PERSONAM 1992 1 1
6. OMPENSATION ! SETOFF 1992
1996
1
1 2
". DIRET VS. INDIRET TAX 1994
2000
1
1 2
#. IMPRESRIPTIBILITY OF TAXES 199" 1 1
9. TAXPAYER$S SUIT 1996 1 1
10. ONURRENE AND PREFERRENE OF
REDIT 1995 1 1
B. DOUBLE TAXATION 1996
199"
1
1 2
C. TAX EXEMPTIONS
1. STRIT ONSTRUTION 1996 1 1
D. LIMITATIONS ON THE POWER OF TAXATION
a. INHERENT
1. PUBLI PURPOSE 1991 1 1
b. CONSTITUTIONAL
1. UNIFORMITY AND EQUALITY 1991
1995
199#
2000
1
1
1
1 4
2. NON%INFRIN&EMENT OF ONTRATS 1992 1 1
3. ART. VI '2#('3( 2000 2 2
4. POWER TO &RANT TAX EXEMPTIONS 1992 2 2
5. NON%STO) NONPROFIT EDUATIONAL
INSTITUTIONS
1994
2000
1
1 2
E. TAX ENFORCEMENT AND
ADMINISTRATION
1. ISSUANE OF REV. RE&S. 1994
1995
1
1 2
2. INSPETION AND EXAMINATION OF
TAXPAYER$S BOO)S 1999 1 1
3. REQUEST FOR REINVESTI&ATION 1992 1 1
4. INQUIRY ON TAXPAYER$S BAN) DEPOSITS 199#
1999
2000
1
1
1 3
5. FRAUDULENT RETURN 1996
199#
1
1 2
6. FALSE RETURN 1996
199#
1
1 2
". POWER TO OMPROMISE AND ABATE
TAXES 1996 1 1
#. DEFIIENY ASSESSMENT 1992
1995
1
1 2
9. FRAUD SURHAR&E 1995 1 1
10. DEFIIENY INTEREST 1995 1 1
11. TAX EVASION 1996
199#
1
1 2
12. TAX AVOIDANE 1996
2000
1
1 2
TAXATION LAW
1
RED NOTES 2001-2002
II. NATIONAL TAXATION
A. IN GENERAL
1. &IFT VS. INOME 1995 2 2
2. TAX ONSEQUENES OF A ONDONED
DEBT
1995
199"
1
1 2
B. INCOME TAXATION
1. BASI FEATURES OF THE INOME TAX
SYSTEM 1996 1 1
2. SYSTEMS OF INOME TAXATION 1994
199"
1
1 2
3. ONEPT OF INOME 1994
199"
199#
1
1
1 3
4. ONEPT OF TAXABLE INOME 2000 1 1
5. INOME VS. APITAL 1995 1 1
6. SITUS 1991
1999
1
1 2
". ONEPT OF RESIDENE 1991 1 1
#. ONEPT OF A PARTNERSHIP 1991
1994
199"
1
1
1 3
9. TAX TREATMENT OF A NR 199"
1999
1
1 2
10. TAX TREATMENT OF A D 199" 1 1
11. TAX TREATMENT OF NRA WHO STAYED IN
THE OUNTRY FOR MORE THAN 1#0 DAYS 2000 1 1
12. TAX BASE OF BRANH PROFIT
REMITTANE 1991 1 1
13. APITAL &AINS TAX 1992
1993
199"
199#
1
2
1
1 5
14. APITAL ASSET 1995 1 1
15. ONEPT OF &ROSS INOME 1995 1 1
16. DIS&UISED DIVIDEND 1994 1 1
1". OMPENSATION INOME 1996
199"
1
1 2
1#. FREE LIVIN& QUARTERS AND MEALS 1993
1995
1996
1
2
2 5
19. TRANSPORTATION AND
REPRESENTATION ALLOWANE 1994 1 1
20. RETIREMENT BENEFIT 1991
2000
1
2 3
21. PRI*ES 2000 1 1
22. INSURANE PROEEDS 1991 1 1
23. EOLA 1991 1 1
24. RETIREMENT PAY 1995
1996
1
1 2
25. SEPARATION PAY 1994
1995
1996
1
1
1 3
26. HRISTMAS BONUS 1994 1 1
2". &SIS PENSION 1994
2000
1
1 2
2#. INTERESTS FROM TIME DEPOSIT 1994 1 1
29. DAMA&ES 1995 1 1
30. FINANIAL ASSISTANE TO A
STRI)IN& UNION MEMBER 1993 1 1
31. ALLOWABLE DEDUTIONS IN &ENERAL 1993 1 1
32. DEDUTIBILITY OF INTERESTS 1992
1999
1
2 3
33. BUSINESS EXPENSE 1993 2 2
34. HARITABLE ONTRIBUTIONS 1993 2 2
35. LOSSES 1993
199#
1
1 2
36. DEPREIATION 199# 1
TAXATION LAW
2
RED NOTES 2001-2002
1999 1 2
3". BAD DEBTS 1999 1 1
3#. WORTHLESS SEURITIES 1999 1 1
39. PERSONAL AND ADDITIONAL EXEMPTIONS 1993
199"
199#
1
1
1 3
40. WITHHOLDIN& TAX SYSTEM 1993
1994
199"
199#
1999
2
2
1
2
3 10
41. WHO BEARS THE BURDEN OF PAYIN& THE
INOME TAX DUE FROM THE ESTATE 1999 1 1
42. SOURES FROM WITHIN AND WITHOUT 199# 1 1
43. APITAL &AINS VS. ORDINARY &AINS 199# 1 1
44. APITAL &AINS TAX DEFERRAL OF
PROEEDS FROM SALE OF NATURAL
PERSON$S RESIDENE USED TO BUILD
ANOTHER RESIDENE 2000 1 1
C. ESTATE TAX
1. DONATION INTER VIVOS 'TAXABLE+( 1994 1 1
2. INLUSION IN THE &ROSS ESTATE 1994 1 1
3. ONEPT OF VANISHIN& DEDUTION 1994 2 2
4. WITHDRAWAL OF BAN) DEPOSITS 1992 1 1
5. LEVY PENDIN& PROBATE PROEEDIN&S 199# 1 1
6. ESTATE TAX IMPOSED ON A NON%RESIDENT
DEEDENT 2000 1 1
". DEDUTIONS FROM &ROSS ESTATE 2000 1 1
#. WHERE AND WHEN ESTATE TAX RETURN
FILED 2000 1 1
D. DONORS TAX
1. ONEPT OF &IFT TAX 1991
1992
1994
1996
1
1
1
1 4
2. ONEPT OF STRAN&ER AS DONEE 2000 1 1
3. TAX BASE 1995 1 1
4. TAX BASE FOR LESS THAN FULL ,
ADEQUATE 1999 1 1
5. DONATION TO A PARISH HURH 1994 1 1
6. DONATION TO A NON%STO)- NON%PROFIT
OR&ANI*ATION 1996 1 1
". DONATION TO A NON%STO)- NON%PROFIT
PRIVATE EDUATIONAL INSTITUTION 2000 1 1
#. DONATION TO A SPORTS ASSOIATION 1996 1 1
9. DONATION TO A MUNIIPALITY 199# 1 1
10. DONATIONS TO AN ELETION ANDIDATE 199# 1 1
E. EVAT
1. SALES TAX 1991 1 1
2. *ERO%RATED TRANSATIONS 1991 1 1
3. PERSONS LIABLE 1996 1 1
4. HARATERISTIS 1996 1 1
5. EXEMPT TRANSATIONS 1996 1 1
6. TAXABILITY OF REAL PROPERTY 199" 1 1
". TRANSATION DEEMED SALES 199" 1 1
III. A. LOCAL TAXATION
1. POWER OF L&U. TO IMPOSE TAX 1991 2 2
2. PROEDURE 1991 1 1
3. REMEDIES 1991
1993
199"
199#
1
1
1
1 4
B. REAL PROPERTY TAXATION
1. FUNDAMENTAL UNDERLYIN& RPT 1993
2000
1
1 2
2. SPEIAL LEVY 1991 1 1
TAXATION LAW
3
RED NOTES 2001-2002
3. PROEDURE FOR DELINQUENY SALE 1992 1 1
4. REMEDIES 199" 1 1
5. REALTY TAX ON IDLE OR VAANT LANDS 2000 1 1
IV. TARIFF AND CUSTOMS
1. TARIFF POWERS OF THE PRESIDENT 1991 1 1
2. PROEDURE IN SEI*URE PROEEDIN&S 1995
199"
1
1 2
3. POWER TO ISSUE WARRANT OF SEI*URE
AND DETENTION
1991
1994
1
1 2
4. EFFET OF PAYMENT ON SEI*URE AND
DETENTION 1991 1 1
5. SEI*URE OF VESSELS 1992 1 1
6. POWER TO ISSUE IN/UNTION IN SEI*URE
AND FORFEITURE PROEEDIN&S 1996 1 1
". ONEPT OF IMPORTATION 1991
1995
1
1 2
#. SPEIAL USTOMS DUTIES 1995
199"
1
1 2
9. REMEDIES UNDER T 0.. NIR 1996 1 1
10. REMEDIES OF AN IMPORTER 199" 1 1
11. /URISDITION OF TA OVER USTOMS
ASES- WHEN PROPER 2000 1 1
12. NO AUSE OF ATION FOR REPLEVIN
FILED IN THE RT OVER SEI*ED &OODS 2000 1 1
V. REMEDIES
1. /URISDITION OF THE TA 1991
1992
199"
1999
1
1
1
2 5
2. NO IN/UNTION RULE 1991
1993
1996
1
1
1 3
3. THEORY OF SUPERVENIN& EVENT RE1
REFUND OF ERRONEOUSLY OR ILLE&ALLY
OLLETED TAXES 1992 1 1
4. ADMINISTRATIVE REMEDIES- IN &ENERAL-
WHEN PROPER
1992
2000
1
1 2
5. /UDIIAL REMEDIES- IN &ENERAL- WHEN
PROPER
1992
2000
1
1 2
6. ASSESSMENT 'PERIOD( 1991
1992
1993
2000
1
1
1
1 4
". TAX REFUND ! LAIM FOR TAX REFUND 1992
1993
1994
199"
2000
2
1
1
1
2 "
#. DISTRAINT AND LEVY 1995 1 1
9. PROTEST 1996
1999
1
1 2
10. &ARNISHMENT PENDIN& PROTEST !
APPEAL TO THE TA 199# 1 1
11. OMPROMISE 1996
199#
2000
1
2
1 4
12. ABATEMENT 2000 1 1
13. OMPROMISE PENALTY 2000 1 1
14. REMEDIES UNDER NIR 0.. T 1996 1 1

TAXATION LAW
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