amend

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amend

v. to alter or change by adding, subtracting, or substituting. One can amend a statute, a contract or a written pleading filed in a law suit. The change is usually called an amendment. The legislature will amend a statute, the parties to a contract can amend it, and a party to a lawsuit can amend his or her own pleading. A contract can be amended only by the parties participating in the contract. If the contract is written, it can be amended only in writing (although curiously enough an oral contract can be amended orally or in writing). A pleading can be amended before it is served on the other party, by stipulation or agreement in court between the parties (actually usually between their attorneys), or upon order of the court. (See: amended complaint, statute, stipulation)

amend

verb add to, adjust, alter, ameliorate, better, change, correct, corrigere, edit, emend, emendare, enhance, enrich, improve, mend, modify, perfect, polish, rectify, refashion, refine, reform, remedy, remove faults, renew, revamp, revise, rework, rewrite, upgrade
Associated concepts: amend a certificate of incorporation, amend a law, amend a pleading, amend a statute, amend a will

References in periodicals archive ?

Finding the existing approaches lacking, Judge Saylor decided that the better solution would be to apply the Rule 15 standard to both parties and pleadings--the plaintiff's amended complaint and the defendant's amended answer--equally.

To seek leave or not to seek leave? That is a complicated question

Syntrophus-like rRNA levels in both digester communities decreased significantly during the adaptation period preceding 3-CB biodegradation in the amended reactor.

The role of syntrophic associations in sustaining anaerobic mineralization of chlorinated organic compounds

The amount of time to hold funds in escrow is a company decision since the IRS can still audit amended returns after processing refunds.

In the money? Some companies may be due an employment tax refund

If these requirements are met, interest will be suspended--not charged--from 18 months from the later of the date the original return was filed or the due date for the original return, without extension, until 15 days after the amended return is filed.

Interest suspension: plus: employment law and partnership agreements

Two years later, the taxpayer discovers an error in the return and files an amended return seeking a refund.

Amended return interest proposal

Under the Amended Plan, the employee's "after-tax" election is irrevocable once the plan year begins and must be made before the beginning of the plan year in which the election becomes effective.

Tax-free disability benefits: new IRS ruling allows favorable treatment

It is fundamentally inconsistent with basic rights granted taxpayers by Congress in establishing the statue of limitations for filing amended returns (and refund claims).

Accounting method changes under Rev. Rul. 90-38

00 per $1,000 principal amount of the Internotes identified in the Offer to Purchase, in each case payable in respect of such Notes validly tendered and not validly withdrawn and as to which consents to the proposed amendments are delivered on or prior to the Consent Payment Deadline, subject to the terms and conditions of the tender offers and consent solicitations, as amended.

EOP Operating Limited Partnership Tender Offers and Consent Solicitations Further Amended

6707A for failing to (1) attach a reportable transaction disclosure statement to an original or amended return or (2) provide a copy of a disclosure statement to the IRS Office of Taxpayer Analysis (OTSA), if required.

IRS guidance on reportable transaction disclosure penalties

6404(g) suspends interest and time-sensitive penalties, additions to tax and other amounts on an increased tax liability reported on an individual's amended return.

Penalty suspension period for amended returns

that may be considered "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, including, among other things, statements regarding the transaction pursuant to which Penton will be acquired by Prism Business Media and the expected closing of such transaction.

Penton Media Announces Receipt of Requisite Consents for Its Cash Tender Offers and Consent Solicitations for Its 11-7/8% Senior Secured Notes and Its 10-3/8% Senior Subordinated Notes

6664-2(c)(3) provides that a qualified amended return is an amended return filed after the return due date (including extensions) and before the taxpayer is first contacted by the IRS concerning an examination of the return.