gesonderte und einheitliche Feststellung von Besteuerungsgrundlagen
English translation: uniform and separate determination of tax bases
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| 00:34 Feb 18, 2005 |
| German to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Income tax law and regulations | |||||||
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|  Selected response from: Trudy Peters United States Local time: 18:48 | ||||||
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| 4 | s.u. |
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| 3 | The joint and several determination |
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Answers
51 mins confidence: 
| Die gesonderte und einheitliche Feststellung von Besteuerungs- The joint and several determination Explanation: ... Similarly, when a joint and several determination of a deficiency is made against a husband and wife and only one party appeals from the statutory notice, a ... www.irs.gov/irm/part35/ch04s01.html - 49k Could this be what you're looking for? |
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4 hrs confidence:
s.u. Explanation: The declaratory decision determining the separate and uniform basis of taxation may be appealed against or An appeal may be lodged to set aside the notice of determination regardeing the separate and uniform assessment of taxes. The next sentence refers to Feststellungsbescheid which according to Schäfer is notice of determination: Feststellungsbescheid m (StR) notice of determination, §§ 157, 179 AO (ie, establishes the factual and legal data from which tax liability follows but does not compute a tax or demand its payment) and according to Dietl/Lorenz is declaratory decision or decision determining.... Einheitliche oder Einheitsbewertung laut Schäfer : Einheitsbewertung f (StR) assessed valuation, §§ 19–109 a BewG (ie, designed to establish uniform and separate values for the greatest possible variety of taxes) Hope this helps a bit :) |
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