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understate
(redirected from understating)

   Also found in: Dictionary/thesaurus 0.06 sec.


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Notice 2005-11 deals with the new penalty for the failure to disclose information about "reportable transactions," and Notice 2005-12 covers a new penalty for understating tax liability relating to a reportable transaction.
has shortchanged them by understating revenue from their 1973 horror classic, the creators of "The Exorcist" have sued the studio and distribution company.
Unfortunately, both the income and spending categories seriously misrepresent what is happening in the economy, understating income and overstating spending.
 
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