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  2. IRS penalties - Wikipedia

    en.wikipedia.org/wiki/IRS_penalties

    The penalty is 5% of the amount of unpaid tax per month (or partial month) the return is late, up to a maximum of 25%. [6] A minimum penalty of $435 may apply for returns over 60 days late. The minimum penalty is the lesser of $435 or 100% of the tax due on the return. Penalty for Failure to Timely Pay Tax: If a taxpayer fails to pay the ...

  3. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation. [1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded ...

  4. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    1040. As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.

  5. Inquisition - Wikipedia

    en.wikipedia.org/wiki/Inquisition

    A 19th-century depiction of Galileo before the Holy Office, by Joseph-Nicolas Robert-Fleury. The Inquisition was a judicial procedure and a group of institutions within the Catholic Church whose aim was to combat heresy, apostasy, blasphemy, witchcraft, and customs considered deviant.

  6. Controlled foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Controlled_foreign_corporation

    Each of the italicized terms above is defined: A Controlled Foreign Corporation [4] is any corporation organized outside the U.S. (a foreign corporation) that is more than 50% owned by U.S. Shareholders. A U.S. Shareholder is any U.S. person (individual or entity) that owns 10% or more of the foreign corporation.

  7. Form (document) - Wikipedia

    en.wikipedia.org/wiki/Form_(document)

    Form (document) A form is a document which contains blank spaces (also named fields or placeholders) in which one can write or select an option. Forms can be distributed to several signatories at once, or made available on demand. Before being filled out, each copy of a form is usually identical, except, possibly, for a serial number.

  8. Direct instruction - Wikipedia

    en.wikipedia.org/wiki/Direct_instruction

    Direct instruction. Direct instruction ( DI) is the explicit teaching of a skill set using lectures or demonstrations of the material to students. A particular subset, denoted by capitalization as Direct Instruction, refers to the approach developed by Siegfried Engelmann and Wesley C. Becker that was first implemented in the 1960s.

  9. 1,3-Diphenylisobenzofuran - Wikipedia

    en.wikipedia.org/wiki/1,3-Diphenylisobenzofuran

    1,3-Diphenylisobenzofuran is a highly reactive diene that can scavenge unstable and short-lived dienophiles in a Diels-Alder reaction. It is furthermore used as a standard reagent [6] for the determination of singlet oxygen, [7] even in biological systems. [8] Cycloadditions with 1,3-diphenylisobenzofuran and subsequent oxygen cleavage provide ...

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