Returns
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Returns |
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See also Procedure and Administration.
- Accuracy-related penalty. 91:338; 92:331.
- Adequate disclosure. 91:274; 92:326.
- Adjustments
- effect of settlement agreement on. 95:251.
- Cash flow planning for tax payments. 96:181.
- Consolidated returns, see Consolidated Returns.
- Designated delivery services. 96:720, 97:196, 261, 392; 98:58.
- Disclosure. 91:314, 443.
- Exceptions to physical delivery rule. 92:772.
- Filing status
- exemptions. 92:838.
- married filing separately. 94:564.
- unmarried taxpayers living together. 95:236.
- Foreign tax credit carrybacks. 96:639.
- Magnetic media
- hardship waivers. 91:729.
- Nanny tax. 94:767, 771; 95:114, 148, 382.
- Preparer penalties. 95:67.
- Projected individual return filings (chart). 96:525.
- Protective refund claims. 95:422.
- Reasonable basis standard for return positions. 97:496.
- Realistic possibility standard. 91:279; 92:593.
- Sec. 6661
- adequate disclosure. 90:325.
- Tax fraud
- penalties against corporation. 92:464.
