MLchartDataset catalogue

United States Tax Court

Term · Law · MLC-T-LAW-005093

A specialized federal court that adjudicates disputes between taxpayers and the Internal Revenue Service (IRS) concerning federal income, gift, and estate taxes. Taxpayers can challenge IRS determinations in this court without first paying the disputed tax. It is an Article I court, established by Congress.

Table 1. Record
IdentifierMLC-T-LAW-005093
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-005093",
  "term": "United States Tax Court",
  "field": "Law",
  "definition": "A specialized federal court that adjudicates disputes between taxpayers and the Internal Revenue Service (IRS) concerning federal income, gift, and estate taxes. Taxpayers can challenge IRS determinations in this court without first paying the disputed tax. It is an Article I court, established by Congress.",
  "url": "https://mlchart.com/terminology/law/united-states-tax-court/"
}

Record 5,213 of 5,445 in Law terminology (MLC-0107). Request the full dataset.