The AUTOGEN (Automated Generation of Federal Tax Deposit Coupon) form is a document mailed by the IRS to a taxpayer to accompany the employment tax deposit at any Federal Reserve Bank.
An automatic extension allows a taxpayer more time to file a tax return by filing the appropriate form with the IRS by the original due date, although tax payments based on the taxpayer's best estimate remain due on the original date.
A comprehensive exploration into the concept, types, and processes of ballots, particularly focusing on their use in voting and union representation in work groups.
An in-depth exploration of Beggar-Thy-Neighbor Policy, its methods, historical context, and implications in international trade.
The Benefit Principle is a proposition in public finance asserting that those who benefit from government expenditures should be the ones to pay the taxes that finance them.
The Board of Equalization is a government entity responsible for ensuring fair and uniform property tax assessments at both local and state levels. It reviews tax assessments to confirm they are equitable and adhere to legal guidelines.
Buffer stock refers to an inventory of a commodity held by the government or an agency to stabilize prices by purchasing excess production and selling it during low production periods.
Build America Bonds (BABs) are taxable bonds issued by municipalities under the American Recovery and Reinvestment Act of 2009 to promote infrastructural development and job creation.
Regulations established by a local government that describe the minimum structural requirements for buildings, including specifications for foundation, roofing, plumbing, electrical systems, and other safety and sanitation matters.
The Bureau of Labor Statistics (BLS) is the principal U.S. federal agency responsible for measuring labor market activity, working conditions, and price changes in the economy. It collects, analyzes, and disseminates essential economic information to support public and private decision making.
Comprehensive explanation on 'Cadastre' which is a record maintained by authorities that lists the appraised property values in a jurisdiction used to determine the amount of tax assessed on each parcel.
The Credit Card Accountability, Responsibility, and Disclosure (CARD) Act of 2009 is legislation aimed at protecting consumers from unfair and deceptive practices by credit card companies, including unjust fees and interest rate increases.
Censure denotes an act by a governmental agency or professional organization indicating condemnation or significant disapproval of an action by an individual or firm, often resulting from material wrongdoing in professional duties.
Central Planning as an organizational strategy where an agency centrally controls and coordinates activities and responsibilities, limiting spontaneity but enhancing coordination.
An in-depth exploration of CERCLA, its provisions, applications, and historical context.
A Certificate of Occupancy is a document issued by a local government agency signifying that a building or dwelling conforms to local building code regulations. It is required for initial occupancy or transfer of title.
Learn about the Certificate of Reasonable Value (CRV), a document issued by the Veterans Administration based on an approved appraisal, establishing the maximum VA mortgage loan principal.
"Certified Historic Structure" denotes a building officially recognized for its historical significance and eligible for preservation incentives.
A detailed examination of the concept of a 'Circuit', where a court possesses jurisdiction or travels from place to place to hear and decide cases, including historical context, applicability, and related legal terminology.
Circular E (IRS Publication 15) provides comprehensive instructions for employers regarding employment tax withholding amounts and procedures.
An in-depth look at civil penalties, their purpose, differences from civil remedies, and historical context.
A comprehensive definition of Clerical Error, its examples, distinctions from Judgment and Technical Error, and its implications in various fields.
A comprehensive overview of Closing Agreements, written agreements between taxpayers and the IRS that conclusively settle tax liabilities or specific issues affecting tax liabilities.
An in-depth look at the Consolidated Omnibus Budget Reconciliation Act (COBRA), its provisions, applications, and implications for health coverage continuation.
A Command Economy is an economic system where supply and price are regulated by a central authority, exemplified by communist economies. Learn about its characteristics, historical context, and comparisons with other economic systems.
A commissary is a store that sells food and supplies, often at military outposts, typically subsidized to offer reduced prices for qualified clientele.
Comprehensive overview of the Commodities Futures Trading Commission, its regulatory function, historical context, applicability, related terms, and FAQs.
A detailed examination of commuter taxes, their applications, implications, historical context, and more.
A comprehensive guide on Competitive Bids, a method where prospective contractors submit sealed bids with price and terms to a purchaser who awards the contract to the best offer.
A detailed description of the Comprehensive Annual Financial Report (CAFR), which provides a thorough and publicly accessible financial summary of a governmental entity.
An in-depth look at the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund. This federal law mandates the cleanup of environmentally contaminated sites and enforces strict liability on potentially responsible parties.
A comprehensive examination of Concession Agreements, including their structure, types, key components, examples, and practical implications in international investments.
Condemnation involves the process where the government takes private property for public use, providing compensation to the owner under eminent domain. It is often utilized for public infrastructure projects and involves legal and tax considerations.
An in-depth exploration of Conditional-Use Permits, also known as Special-Use Permits, including their purpose, types, and application in land-use planning.
An agreement where a defendant consents to discontinue activities deemed illegal by the government. It is court-approved and binding but lacks a definitive judicial determination.
An overview of COBRA, a federal legislation that requires group health plans sponsored by employers with 20 or more employees to offer continuation of health coverage to former employees and their dependents.
Comprehensive guide on consolidated tax returns, detailing how affiliated groups of companies combine their tax reports. Includes eligibility criteria, benefits, examples, and legal considerations.
A detailed analysis of Constitutional Rights, focusing on the guaranteed rights by either the federal or a state constitution, including the payment of just compensation in eminent domain proceedings.
A controlled economy, also known as a planned economy, is an economic system in which government policy dictates much of the economic activity, rather than the free market mechanism. Examples include socialist and communist economies.
A detailed explanation of controlled groups, covering their types, tax implications, and regulatory frameworks.
CONUS refers to the 48 contiguous states and the District of Columbia, often used in the context of federal per diem rates and travel regulations.
The Council of Economic Advisers (CEA) is a group of economists appointed by the President of the United States to provide counsel on economic policy.
Countercyclical policy refers to government economic policies designed to dampen the effects of business cycles, like the actions taken by the Federal Reserve Board in the early 1980s to combat inflation by raising interest rates.
A court that is legally required to maintain detailed records of its proceedings, including orders and judgments. It has the authority to imprison and levy fines.
Comprehensive examination of criminal liability, its definition, types, considerations, applicable cases, historical context, and distinctions from other forms of liability.
The Cumulative Bulletin (CB) is a semiannual hardbound compilation of all content from the Internal Revenue Bulletin (IRB), providing authoritative guidance on tax issues.
An overview of the customs agency's responsibilities and the duties, taxes, or tariffs levied on imported goods.
A federal court that reviews decisions made by customs collectors.
The Davis-Bacon Act is a United States federal law requiring the payment of prevailing wages on public works projects. It mandates that federal government construction contracts, and most contracts for federally assisted construction over $2,000, include provisions for paying on-site workers no less than the locally prevailing wages and benefits paid on similar projects.
Understanding 'De Jure' - A Concept of Lawful Legitimacy
The debt ceiling is the maximum amount of money that the federal government is allowed to borrow. When the federal government approaches the ceiling, Congress must raise it in order to authorize additional borrowing and issuance of new debt by the Treasury.
A detailed exploration of the debt limit, its implications for municipalities, the process of approving exceeded limits, historical context, related terms, and more.
A detailed exploration of declaratory judgments, issued by district courts to establish the rights of parties or court's opinion on legal questions without mandating any action.
A comprehensive explanation of decrees, encompassing legal, historical, and practical aspects.
In real estate, Dedication (Conveyance) refers to the transfer of land by a private owner to the public, subsequently accepted by a public authority. This can foster goodwill and serve public interest.
Comprehensive Guide to Tax Deficiency: Definitions, Implications, Examples, and More
Deficit spending refers to the excess of government expenditures over its revenue, resulting in a shortfall needing to be financed through borrowing.
Detailed Overview of Density Zoning Laws that Restrict Land-Use Intensity, including examples, historical context, and applicability.
The Department of Veterans Affairs (VA) is a federal agency responsible for providing various services and benefits to discharged servicemen and servicewomen. Initially known as the Veterans Administration.
An in-depth explanation of the Departure Permit, detailing its application process, forms required, and compliance with U.S. income tax laws for departing aliens.
An overview of the Dependent Care Credit, its eligibility criteria, benefits, and application process.
Comprehensive overview of the Depository Institutions Deregulation and Monetary Control Act (DIDMCA) of 1980, which provided for the deregulation of the banking system in the United States.
Deregulation involves reducing government regulation to allow freer markets, aiming to create a more efficient marketplace. It has affected industries like communications, banking, securities, and transportation, prompting increased competition, innovation, and mergers.
Diplomacy involves tactful interactions to foster positive relations, whether between individuals or states. This comprehensive entry explores types, examples, historical context, and applicability of diplomacy.
A detailed coverage of the Disability Program, part of the Social Security System, providing monthly benefits to disabled workers and their families who meet specific criteria.
A comprehensive guide to disability work incentives under the Social Security disability program, designed to encourage disabled workers to return to employment.
Understanding Disaster Loss involves the financial repercussions of events in areas declared by the President as warranting federal assistance. This entry breaks down the concept, implications, examples, and related terms.
An in-depth look at Discretionary Spending, the spending capability that is not mandated by law or required automatically within societal systems. Discover its types, examples, historical context, applicability, and FAQs.
The Discriminant Function System (DIF) is a sophisticated IRS technique utilizing mathematical formulas to identify and prioritize tax returns for examination based on their potential for tax error.
The District Director is the chief operating officer of one of the IRS districts and reports to the appropriate regional commissioner.
A detailed overview of divisive reorganization, including split-up, split-off, and spin-off, and their tax implications.
A Document Locator Number (DLN) is a unique identification number stamped on tax returns, checks, and various documents that enables the IRS to efficiently locate and process specific documents.
Domicile refers to the permanent home or principal establishment of an individual or business, serving as the legal address for various purposes, including taxation.
A detailed examination of double and treble damages, involving compensation amounts doubled or tripled in legal judgments as punitive measures for certain injuries.
Double-dipping refers to the practice of individuals receiving benefits from two sources simultaneously, often leading to ethical and financial concerns.
The process of rezoning a tract of land for a less intensive use than that currently existing or permitted, known as downzoning.
A comprehensive overview of the procedures the government must follow to legally restrict or condemn an individual's property rights, ensuring fair treatment and proper notification.
In-depth understanding of the Earned Income Tax Credit (EITC), including eligibility requirements, benefits, and its historical significance.
The Economics and Statistics Administration (ESA), a division of the U.S. Department of Commerce, provides timely economic analysis, disseminates national economic indicators, and oversees the U.S. Census Bureau and the Bureau of Economic Analysis (BEA).
A comprehensive guide to the Elderly or Disabled Tax Credit, its eligibility criteria, calculations involved, and its significance for taxpayers.
An in-depth overview of the Elderly or Permanently and Totally Disabled Tax Credit, providing tax benefits for qualifying elderly or disabled taxpayers.
An in-depth look at Electronic Return Originators (EROs), their roles, responsibilities, and significance in the electronic tax filing process.
An Electronic Return Originator (ERO) is a tax professional authorized to prepare and file tax returns electronically. This role is critical in the tax filing process, ensuring accuracy, efficiency, and compliance with IRS regulations.
A comprehensive overview of an embargo, its types, applications, historical context, and related concepts.
Eminent domain is the government's inherent power to seize private property without the owner's consent, provided just compensation is paid.
Understanding Employer's Liability Acts, their historical context, and their distinction from Workers' Compensation laws. Learn about employer duties, negligence, and the legal implications of these statutes.
The Employment Cost Index (ECI), issued quarterly by the U.S. Department of Labor, monitors changes in employer payroll costs, including salaries, wages, benefits, and bonuses. It serves as a key indicator for inflation trends.
A comprehensive guide to Employment Tax, including FICA Taxes, Self-Employment Tax, and Social Security Taxes.
A detailed overview of the Enabling Clause in legislative contexts, its importance, and applications.
Entitlement programs are government initiatives that guarantee specific payments to individuals who meet established eligibility criteria.
An in-depth exploration of the Environmental Impact Statement (EIS), its significance, components, and applications in assessing the effects of development projects on the environment.
The Environmental Protection Agency (EPA) is a federal agency tasked with various responsibilities to ensure the protection and improvement of the natural environment, including research, monitoring, standard-setting, and regulation of hazardous materials.
Equal and Uniform Taxation is the principle that all persons of the same class must be treated equally, applying the same rate and value to property being taxed. It ensures fairness and equity in taxation.
The Equal Employment Opportunity Commission (EEOC) is a federal agency in the United States tasked with enforcing laws against workplace discrimination based on race, color, religion, sex, national origin, age, disability, or genetic information. This comprehensive entry covers its roles, responsibilities, history, and impact on employment practices.
The essential purpose of the constitutional doctrine of Equal Protection of the Laws, embodied in the Fourteenth Amendment to the U.S. Constitution, is to ensure that the laws and the government treat all persons alike, unless there is some substantial reason why certain persons or classes of persons should be treated differently.
The Equal Rights Amendment (ERA) aims to eliminate sex-based discrimination in laws. Though not ratified, its principles shape many statutes and court decisions.
Escheat refers to the reversion of property to the state in the event that the owner dies without leaving a will and has no legal heirs.
Comprehensive Explanation of Estate Tax, Calculation Methods, Exemptions, Deductions, and Applicability. Understanding the Fair Market Value Assessment.
The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned to entities transmitting electronic data for the purpose of ensuring data security and traceability.
Detailed exploration of the term 'Ex Officio,' including its definition, examples, historical context, and applications.
