tax audit

The review of a taxpayer’s return by the IRS, including an examination of the taxpayer’s books, vouchers, and records supporting the return.

— Also termed audit of return. [Cases: Internal Revenue 4443. C.J.S. Internal Revenue §§ 616, 618.]

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词条贡献者

双语律师郭敏，国际知名商学院金融专业，擅长翻译各类与金融衍生品与结构化产品相关的法律文件。