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References in periodicals archive ?
Second, the "permissive" method allows a defendant served with an amended complaint to amend its answer and add any new or amended counterclaims freely, without leave of court, regardless of the context or scope of the changes in the amended complaint.
If the amended return eliminates the taxpayer's Liability, the FTB will delay collection action and place a hold on the account to allow time for the amended return to be processed.
The IRS has not ruled formally on whether a refund of an overpayment based on an NOL reported on an amended return filed timely under 8ec.
Probe S-G-Syn-0424-a-A-18 was used along with an existing probe that targets the SSU rRNA sequences of Archaea to quantify the relative activity of syntrophic benzoate-degrading and methanogenic populations in 2-L mesocosms inoculated with sediment and amended with 3-CB, 2-CP, or no substrate.
The trade would have been voided as a result, but the Celtics and Lakers amended the deal.
Filing amended returns isn't as simple as it might first seem.
39) The USA PATRIOT Act amended federal law to statutorily recognize the practice.
Many states will access penalties for the failure to file amended returns, while others will deny refunds because the failure to file amended returns causes statutes to expire for refund claims.
Part 213 is amended as follows, and compliance is optional until October 1, 1999.
26, 2004 (which is the date on which R filed an amended return and paid the additional tax due).
The federal ruling holds that for taxpayers filing amended returns, the suspension period ends on the date the amended return is filed if the individual pays the tax due with the amended return, or within 21 days following the date on which the individual files the return, if they do not pay the additional tax due with the amended return.