Limitations Periods Applicable to Government Action




Camp, Bryan

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The Federal Tax Practice and Procedure provides a clear explanation of the organization, structure, and processes involved in Internal Revenue Service (IRS) practice. The latest IRS developments are explained and reproductions of official letters, forms, and notices used by the IRS are included.

Sections 78.01 through 78.41., written by Texas Tech University School of Law professor Bryan Camp, discusses limitations periods on gift and estate taxation applicable to government action. These sections of the Federal Tax Practice and Procedure explain the rationale behind the limitations periods and outline what those periods are for different processes of the IRS. These sections also provide examples of the limitations and describes the forms associated with them.



Internal Revenue Service, IRS, income tax, tax, limitations, limitations periods


Bryan Camp, Limitations Periods Applicable to Government Action, in Federal Income, Gift and Estate Taxation §§ 78.01–78.41 (LexisNexis 2013).