Amend

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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 ?
Further, he found the moderate approach insufficient, as it asks a difficult question with no clear answer: whether a counterclaim "responds" to an amended complaint.
Briefly, 2-CP was rapidly removed in the amended mesocosta and was replenished 5 times during the remainder of the approximately 130-day experiment (Figure 5A).
After accumulating the responses of separated employees, CPAs should recalculate the employee portions of the refunds, verify all calculations and then file the amended returns.
This is also a concise document we provide with the amended state income tax returns required to be filed after an audit closes and eliminates the need to forward multiple NOPAs to the state tax authorities.
5 is amended by removing paragraph (c) and redesignating paragraph (d) as new paragraph (c).
The provision for amended returns will apply to documents provided on or after Dec.
Filed an amended return for the taxable year, increasing the taxpayer's liability, more than 18 months after the filing of the original return.
TEI submits that although the 45-day rule might be defensible in respect of original taz returns (since any processing burden would be magnified by the large number of returns filed within a short period of time), the proposals could work great hardships in respect of amended returns and claims for refund.
If a taxable partner has received an amended K-1 from the partnership indicating an overstatement, it should calculate and file the appropriate amended return itself (e.
The employer amends the plan (the Amended Plan) to provide that the employer will continue to pay for this coverage on a pre-tax basis for eligible employees.
90-38, which was issued by the Internal Revenue Service on April 10, 1990, holds that a taxpayer may not, without the Commissioner's consent, retroactively change from an erroneous to a permissible method of accounting by filing an amended return, even if the period for amending the return for the first year in which the erroneous method was used remains open.
CHICAGO -- Equity Office Properties Trust (NYSE: EOP) announced today that its subsidiary, EOP Operating Limited Partnership, has further amended its previously announced cash tender offers in respect of an aggregate of approximately $8.