Examlex
Which of the following is a common resource?
Automatic Extension
A provision allowing taxpayers to automatically extend their deadline for submitting tax returns or other required documents, without needing to provide a reason.
Return
A financial document summarizing an entity's income, deductions, and taxes owed over a specific period, often annually.
Subchapter S Election
A tax election made by small businesses to be taxed as a pass-through entity, avoiding double taxation.
Current Year
The present calendar or fiscal year in which business operations, transactions, or tax considerations are being referenced or conducted.
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