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  2. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Groups of companies are permitted to file single returns for the members of a controlled group or unitary group, known as consolidated returns, at the federal level, and are allowed or required to do so by certain states. The consolidated return reports the members' combined taxable incomes and computes a combined tax.

  3. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    Employers must file reports of aggregate unemployment tax quarterly and annually with each applicable state, and annually at the federal level. [ 74 ] Each employer is required to provide each employee an annual report on IRS Form W-2 [ 75 ] of wages paid and federal, state and local taxes withheld, with a copy sent to the IRS and the taxation ...

  4. Adjustment (law) - Wikipedia

    en.wikipedia.org/wiki/Adjustment_(law)

    Contract adjustment; Equitable adjustment: In government contracting. Claim agent: An employee of a railroad company, a business, or an industry, whose duty it is to investigate claims made against his employer and report to the employer whether a claim should be paid, denied, or adjusted.

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  8. Sarbanes–Oxley Act - Wikipedia

    en.wikipedia.org/wiki/Sarbanes–Oxley_Act

    The Sarbanes–Oxley Act of 2002 is a United States federal law that mandates certain practices in financial record keeping and reporting for corporations.The act, Pub. L. 107–204 (text), 116 Stat. 745, enacted July 30, 2002, also known as the "Public Company Accounting Reform and Investor Protection Act" (in the Senate) and "Corporate and Auditing Accountability, Responsibility, and ...

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