,Tax Court Rule 142 provides that the burden of proof is on the taxpayer except as otherwise1provided by statute or deter,Congressional Research Servi
19980615Tag内容描述：
1、Tax Court Rule 142 provides that the burden of proof is on the taxpayer except as otherwise1provided by statute or deter。
2、Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web9820 AUpdated J。
