amendment of income tax return
- Filling omissions and correcting inaccuracies in a return which evinces an honest and genuine endeavor to satisfy the law. Zellerback Paper Co. v Helvering, 293 US 172, 79 L Ed 264, 55 S Ct 127.
Ballentine's law dictionary. Anderson, W.S.. 1998.
Look at other dictionaries:
Tax return (United States) — Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or other … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… … Wikipedia
Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… … Wikipedia
Tax protester (United States) — Part of a series on Taxation Taxation in the United States … Wikipedia
Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States … Wikipedia
Tax protester arguments — UStaxationTax protester arguments are a number of theories raised by individuals who deny that a person has a legal obligation to pay a tax for which the US government has determined that person is liable. (See also: Tax protester (United… … Wikipedia
Tax noncompliance — Taxation An aspect of fiscal policy … Wikipedia
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 — Effective (Various dates for different provisions) Citations Public Law Public Law 111 312 Stat … Wikipedia