Examlex
Surviving spouse filing status begins in the year in which the deceased spouse died.
Parol Evidence
A legal rule that prohibits the introduction of outside evidence to add, modify, or contradict the terms of a written agreement.
Clerical Error
A minor mistake or omission made due to oversight or mishandling in documents, records, or transactions, typically seen as non-material and correctable.
Promissory Estoppel
A legal principle that prevents a party from withdrawing a promise made to a second party if the second party has reasonably relied on that promise to their detriment.
Unenforceable
A term describing a contract or clause that, due to legal deficiencies, cannot be executed or enforced by law.
Q6: The excess business loss rule applies to
Q12: Paula owns four separate activities.She elects not
Q27: If Abby's alternative minimum taxable income exceeds
Q57: The child tax credit is based on
Q66: Tommy, a senior at State College, receives
Q69: Which of the following events would produce
Q80: Once they reach age 65, many taxpayers
Q84: Madge's tentative minimum tax TMT) is $112,000.Her
Q98: Dennis, a calendar year taxpayer, owns a
Q121: Albert transfers land basis of $140,000 and