Amend


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Related to Amend: make amends

Amend

To change by some formal process. For example, one may amend a charter to change how a company operates. Likewise, one may amend a tax return to make it more accurate.
References in periodicals archive ?
Judge Saylor also pointed out that applying the permissive approach allows for inconsistent treatment of the parties: requiring the plaintiff to seek leave but permitting the defendant to amend freely.
As in Response #4 to question #1 above, if the amount were significant and there were intervening years, we would amend the returns.
the trustee under the indenture governing the 2011 Notes, intend to enter into a supplemental indenture, which will amend the indenture under which the 2011 Notes were issued.
amends its laws or agrees to a provision in an income tax treaty with another country to allow tax-sparing credits, the parties with promptly amend the convention to include a tax-sparing credit provision.
Plan sponsors who do not timely amend their plans face potential loss of the plan's tax-qualified status, which may result in significant tax penalties.
The offer to amend the Options currently is scheduled to expire at 5:00 p.
In general, taxpayers have three years to amend from the date of the original filing of their tax return (i.
The Company will amend and restate its year-end and third quarter 2005 financial statements to reflect the results of its internal tax review.
Taxpayers may normally amend a general claim any time before the Service acts on the refund claim (Factors & Finance Co.