摘要: An opinion that can be offered by a Certified Public Accountant before he or she audits an organization's books. This is known as an unaudited opinion, and it will reflect the opinion of the accounta[阅读全文:]
摘要: An individual or entity that is obligated to make payments to municipal or government taxation agencies. The term taxpayer generally describes one who pays taxes. Taxes can exist in the form of incom[阅读全文:]
摘要: A tax service provided nationally by the IRS from 1997-2005 that allowed taxpayers filing form 1040EZ to phone in their tax returns with a touch-tone phone. Telefile was provided as a service of conve[阅读全文:]
摘要: A fully automated phone service that offers prerecorded messages on various tax topics for callers. Teletax covers about 150 different tax-related issues commonly faced by taxpayers, such as who must [阅读全文:]
摘要: For income tax and estate planning, this refers to the year in which a person has died.
In most countries there are special tax limits and rules during a person's terminal year.
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摘要: Section 2035 of the tax code, which stipulates that assets that have been gifted through an ownership transfer, or assets for which the original owner has relinquished power, are to be included in the[阅读全文:]
摘要: A measure states can adopt to ensure corporations pay state taxes on 100% of their profits. Traditional state apportionment formulas base state corporate taxes on a formula that considers where a corp[阅读全文:]
摘要: Funds received over and above wages for services rendered. Also known as gratuities.
If an individual collects tips over a given amount during a calendar month, it must be reported to th[阅读全文:]
摘要:
A tax imposed on cigarettes to help pay for healthcare for the state’s poor and contribute to cancer research and smoking prevention and cessation programs. The idea behind the tobacco tax is[阅读全文:]