Category: A

  • Alien

    Alien means:a person who is not a citizen of the country in which he or she lives. Former IRC (check if this IRC provision is current here) §7701 (b). See also other Tax Terms and Definitions in U.S.A. nonresident alien and resident alien. Tax Treatment of Alien in the U.S. and […]

  • Annuity Tables

    Annuity Tables Issue You may find information about Annuity Tables in this Tax Platform of the American Encyclopedia of Law.

  • Adverse Living Conditions

    Description and Definition of Adverse Living Conditions The term Adverse Living Conditions relates to the waiver of time requirements for the foreign earned income exclusion. Adverse Living Conditions are war, civil unrest, and similar conditions that prevent a taxpayer from staying in a […]

  • Audit Strategy

    Description and Definition of Audit Strategy An audit strategy is the process of establishing the reasons and justifications for taking a particular tax position prior to the time the issues are raised. Resources See Also Further Reading Audit Strategy in the West's Tax Law Dictionary […]

  • Assignment

    Assignment means:the transfer of rights under an insurance policy to another person or business. For example, to secure a debt, it is not uncommon for the policyowner to transfer to the creditor the owner's right to borrow on the cash value of the policy. Life insurance policies are […]

  • Amended Return

    About Amended Return: Amended Return is revised (of the original) tax return that has been filed which needs corrections made to it. It is filed on Federal tax Form 1040X (check here if the Form is current, but this Form has been current for many years), to correct or supplement an error on a […]

  • Annualized Income Installment Method

    Annualized Income Installment Method means:a method used to calculate an individual taxpayer's required quarterly estimated tax payment when income is not received evenly throughout the year. The payment for each quarter is calculated using the cumulative taxable income through that […]

  • Adoption Taxpayer Identification Number

    Description and Definition of Adoption Taxpayer Identification Number (ATIN) An Adoption Taxpayer Identification Number is applied for and used for a taxpayer's child if the child's adoption is pending. If an authorized adoption agency places a child in your home, you may be able to […]

  • Air Transportation Taxes

    Air Transportation Taxes Issue You may find information about Air Transportation Taxes in this Tax Platform of the American Encyclopedia of Law.

  • Allowance

    Mileage Allowance Issue You may find information about Mileage allowance in this Tax Platform of the American Encyclopedia of Law.