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

译者蒋毅，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与破产与资产重组相关的法律文件。