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tax roll.See ROLL(2). [Blacks Law 8th]

tax-return privilege.See PRIVILEGE(3) [Blacks Law 8th]

A return filed by each spouse separately, showing income and liability. • Unlike with a joint return, each spouse is individually liable only for taxes due on the separate return. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.] [Blacks Law 8th]

A return filed together by spouses. • A joint return can be filed even if only one spouse had income, but each spouse is usu. individually liable for the tax payment. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.] [Blacks Law 8th]

A return, such as a W-2, filed by an entity to report some economic information related to, but other than, tax liability. [Blacks Law 8th]

A return that reflects combined financial information for a group of affiliated corporations. [Cases: Internal Revenue 3865–3880; Taxation 1080. C.J.S. Internal Revenue §§ 17–18, 638; Taxation § 1699.] false return.See FALSE RETURN(2). [Blacks Law 8th]

tax return.An income-tax form on which a person or entity reports income, deductions, and exemptions, and on which tax liability is calculated. — Often shortened to return. — Also termed income-tax return. [Cases: Internal Revenue 4470; Taxation 1079.1, 1313. C.J.S. Internal Revenue §§ 547, 575, 631; Taxation § 2038.] amended return.A return filed after the…

Money that a taxpayer overpaid and is thus returned by the taxing authority. — Also termed tax rebate. [Cases: Internal Revenue 4950; Taxation 535, 904, 1097. C.J.S. Internal Revenue § 780; Social Security and Public Welfare § 207; Taxation §§ 910–914, 919, 1679, 1690, 1764, 1978–1981.] [Blacks Law 8th]

tax redemption.See REDEMPTION. [Blacks Law 8th]

tax rebate.See TAX REFUND. [Blacks Law 8th]