What Is A Tax Citation? (Perfect answer)

Taxation by citation is when local governments use their power to enforce traffic and other ordinances to raise revenue rather than solely to protect the public. Results suggest taxation by citation may occur where cities (a) perceive a need for revenue and (b) face few obstacles to using code enforcement to pursue it.

  • “Taxation by citation” is the excessive imposition of traffic tickets and fines in order to raise revenue, in excess of what is needed for safety. The economic rationale for fines is to both deter harmful actions and to compensate society for the danger.

How do you read a tax citation?

A case citation is generally made up of the following parts:

  1. the names of the parties involved in the lawsuit.
  2. the volume number of the reporter containing the full text of the case.
  3. the abbreviated name of that case reporter.
  4. the page number on which the case begins the year the case was decided; and sometimes.

How do you cite a tax form?

Cite a tax form the same way you would cite other government documents. Name of agency. (Year). Title of document (Report number).

How do you cite a tax regulation?

Unlike other regulations which are cited to the Code of Federal Regulations, Treasury Regulations are not cited to the C.F.R. and are cited as, for example, Treas. Reg. §1.72-16(a) (1963).

How do you cite the US Tax Court?

All judicial citations follow the same format: case name, volume number of the reporter in which the case is published, name of the reporter, and the pager of the reporter on which the case begins. Sometimes, the year of the decision or the name of the court is added in parentheses at the end.

You might be interested:  What Is A National Sales Tax? (Solution)

What citation means in law?

A citation (or cite) in legal terminology is a reference to a specific legal source, such as a constitution, a statute, a reported case, a treatise, or a law review article. A standard citation includes first the volume number, then the title of the source, (usually abbreviated) and lastly, a page or section number.

What is a citation in court?

Basically, you get a traffic citation when you are caught disobeying traffic laws. It is written proof of your violation and will generally include information on how to rectify the situation, such as paying a required fine or appearing in court on a certain date.

How do you do in-text citations?

In-text citations include the last name of the author followed by a page number enclosed in parentheses. “Here’s a direct quote” (Smith 8). If the author’s name is not given, then use the first word or words of the title. Follow the same formatting that was used in the Works Cited list, such as quotation marks.

How do you cite a tax code in APA?

Unlike certain other cited documents, citing Internal Revenue Service codes does not require you to use a page number. Instead, use the title number, an abbreviation of the source and a section number if available. This format is also correct for citing all legal documents, not only Internal Revenue Service codes.

How do you cite a form in APA?

APA citation basics When using APA format, follow the author-date method of in-text citation. This means that the author’s last name and the year of publication for the source should appear in the text, for example, (Jones, 1998), and a complete reference should appear in the reference list at the end of the paper.

You might be interested:  What is adultery law

Where do I get my tax code from?

There are several places you can find your tax code: Payslips – weekly or monthly, from your employer. P60 – your annual tax summary, from your employer. P45 – document received from an employer when you stop working for them. HMRC – if you cannot find any of these documents, then call HMRC.

How do you cite a federal tax coordinator?

Citation Data

  1. MLA. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d. [New York]:Research Institute of America, 1977.
  2. APA. prepared by Tax Research Institute of America. ( 1977). Federal tax coordinator, 2d. [
  3. Chicago. prepared by Tax Research Institute of America. Federal Tax Coordinator, 2d.

What is a tax regulation?

Tax Regulations means the law of taxation or customs as well as any regulations, decrees, decisions, circulars or other texts on the application or interpretation of the said law applicable in any country whatsoever as well as any international treaty (including any derived law of such treaty).

How do you cite a tax court memo?

Tax Court Memorandum Decisions: Because Tax Court Memorandum Decisions are not reported in the Tax Court of the United States Reports, you must use the parallel citation to the respective CCH and RIA Reporters: CCH Tax Court Memorandum Decisions (T.C.M. (CCH)) and RIA Tax Court Memorandum Decisions (T.C.M. (RIA)).

How do you cite a court case?

To cite to a case in the United States Reports, list the following five elements in order:

  1. Name of the case (underlined or italicized);
  2. Volume of the United States Reports;
  3. Reporter abbreviation (“U.S.”);
  4. First page where the case can be found in the reporter;
  5. Year the case was decided (within parentheses).
You might be interested:  What degree do you need to get into law school

What is aftr 2d?

American Federal Tax Reports, 2nd =A.F.T.R.2d (RIA)

Leave a Reply

Your email address will not be published. Required fields are marked *