Examples of Return preparer in a sentence
The determination of the portion of existing Tax basis in the Reference Assets that is allocable to Units previously owned by an applicable Blocker Entity (and payments made hereunder with respect to such Tax basis) shall be determined in good faith by the Corporation in consultation with its Tax Return preparer (which Tax Return preparer shall be a nationally recognized third-party accounting firm).
Return preparer fraud continues to be one of the IRS' key investigative priorities as well.
Return preparer fraud:The vast majority of tax professionals provide honest, high-quality service.
Districts and BOCES may adopt an attendance policy requiring minimum attendance for students to receive academic credit.
The determination of the portion of the aggregate existing Tax basis in the Reference Assets and accompanying Basis Adjustments that is allocable to Units being exchanged by the Exchange TRA Party (and payments made hereunder with respect to such Tax basis) shall be determined in good faith by the Corporation in consultation with its Tax Return preparer (which Tax Return preparer shall be a nationally recognized third-party accounting firm).
For this purpose, any such requested revision that is not inconsistent with prior practice and that would not subject any SIGNAL Company or Tax Return preparer to penalties shall be deemed reasonable.
Where the filing of any Pre-Closing Returns will be extended, if the Seller or its Tax Return preparer is unable to execute and file an extension, or if any Taxes are due with such extension, the Seller will provide a completed extension request to the Purchaser at least five (5) days prior to the filing deadline for such request and will pay the Purchaser any amount due with such request at the same time.
Where the filing of any such Tax Returns will be extended, if the Seller or its Tax Return preparer is unable to execute and file an extension, or if any Taxes are due with such extension, the Seller will provide a completed extension request to the Purchaser at least five (5) days prior to the filing deadline for such request and will pay to the Purchaser any amount reasonably estimated to be due with such request at the same time.
Section 139B defines “Tax Return Preparer” means an individual who has been authorised to act as Tax Return preparer under the notified scheme.
All such interest if and when paid by OCBC Bank shall be paid into the Maintenance Account and form part of the Collateral.