- failure to file
- Fisc. absence de déclaration de revenus
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
failure to file
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failure to file a tax return — Want of a properly executed income tax return within the time prescribed by law for filing; not the filing of a return which is incorrect in reference to the amount of the tax. Plunkett v Commissioner (CA1) 118 F2d 644 … Ballentine's law dictionary
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