property taxpayer

基本解释

Secondly, taxpayer's tax right is a right derived of the taxpayer's property ownership.
其次，纳税人税权是纳税人的财产所有权所衍生的权利；
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
纳税人：不动产好理解，无形资产指什么?
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.
纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。

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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