Examlex
CPA Liam discovers that last year's Form 1120 for his client PollCo claimed a $100,000 advertising deduction for a gift to candidates of the Green Party. AICPA tax ethics rules require that an amended return immediately be filed, as political expenditures are not deductible.
Part-Time College
Refers to attending college courses or pursuing a degree with a reduced course load, allowing for less than full-time enrollment.
Academic Record
The formal documentation of a student's educational performance and achievements.
Average Cost
The total cost divided by the number of goods or services produced or acquired.
Shares
Ownership stakes in a company or financial asset that are divided equally among shareholders, allowing them to receive proportional shares of any declared profits through dividends.
Q2: In April 2012, Jacob gives his mother,
Q57: Typically exempt from the sales/use tax base
Q75: The tax usually is applied at the
Q104: Groceries purchased by a consumer and taken
Q104: Unless the "widely available" provision is satisfied,
Q114: IRS computers use document matching programs for
Q127: A typical state taxable income subtraction modification
Q127: Doubles the number of annual exclusions available.
Q128: With respect to the Small Cases Division
Q133: Which, if any, of the following is