deficiency letter

deficiency letter.

1. An IRS letter to a taxpayer, detailing the ways in which a tax return seems to be deficient.

2. An SEC letter to a registrant of a securities offering, detailing the ways in which the registration statement seems not to conform to federal disclosure requirements. — Also termed letter of comment; letter of comments.

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词条贡献者

资深译员Connie，国际知名法学院金融专业，擅长翻译各类与证券监管执法相关的法律文件。