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.
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.
In general, taxpayers have three years to amend from the date of the original filing of their tax return (i.
Taxpayers may normally amend a general claim any time before the Service acts on the refund claim (Factors & Finance Co.