TITLE

A Late-Filed Tax Return Should Still Be Considered a "Return"

AUTHOR(S)
GOTHAM, COLIN N.; SCHAPKER, DAVID R.
PUB. DATE
June 2013
SOURCE
ABI Journal;Jun2013, Vol. 32 Issue 5, p36
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses the final rule on dischargeability under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 which turns the definition of return. It constitutes the purpose of a return wherein the submission must contain sufficient data to calculate tax liability, it must purport to be a return, and should be honest and reasonable in satisfying the requirements of a tax law. Moreover, the definition of an income tax return has resulted a divergence in federal law.
ACCESSION #
88012885

 

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