property taxpayer

基本解釋

Secondly, taxpayer's tax right is a right derived of the taxpayer's property ownership.
其次，納稅人稅權是納稅人的財産所有權所衍生的權利；
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
納稅人：不動産好理解，無形資産指什麼?
If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.
納稅義務人的貨物或者其他財産本身不可分割，又沒有其他財産可以釦畱的，被釦畱貨物或者其他財産的價值可以高於應納稅款。

No deduction shall be allowed for amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Secretary, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.
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The taxpayer must perform more than 750 hours of services during the year in real property trades or businesses in which the taxpayer materially participates.
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Yet the new law explicitly bars the IRS from seizing a taxpayer's property while processing such offers.
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