Examlex
Compute the failure to pay and failure to file penalties for John, who filed his 2010 income tax return on December 14, 2011, paying the $10,000 amount due. On April 1, 2011, John submitted a six-month extension of time in which to file his return; he paid no tax with the extension request. He has no reasonable cause for failing to file his return by October 15 or for failing to pay the tax that was due on April 15, 2011. John's failure to comply with the tax laws was not fraudulent.
Ear Infection
An infection of the inner, middle, or outer ear, often causing pain, fluid buildup, and sometimes temporary hearing loss.
Ophthalmologist
A medical doctor who is an eye specialist.
Otorhinolaryngologist
A specialist who diagnoses and treats diseases of the ear, nose, and throat.
Optometrist
A trained and licensed vision specialist who is not a physician.
Q13: C corporations and their shareholders are subject
Q78: The IRS periodically updates its list of
Q82: Under GAAP, a corporation can defer a
Q82: Double weighting the sales factor effectively increases
Q99: Red Corporation, a C corporation that has
Q120: One of the reasons the estate tax
Q133: At the time of his death, Al
Q133: For purposes of the unrelated business income
Q148: The excise tax imposed on a private
Q155: If interest is provided for in loans