[word=tax] [tag=NN] □?
[word=tax] [tag=NN] [□]?
[word=tax] [tag=NN] (□ | □)?
A principle argument relied upon by the attorney for the Petitioners is the legal theory of novation , namely that the act of converting or " rolling over " the lump-sum retirement distribution into a private , long-term annuity , had the effect of extinguishing the pre-existing tax obligation of the taxpayers , and converting it to another form . ANSWER : Establishing a system to ensure the proper accounting of audit results is an important component of a SESA 's tax operation . At the same time as we are changing our tax system other countries like the United Kingdom and New Zealand are changing their tax regimes in relation to thin capitalisation and other international tax building blocks . It would be '' a crying shame '' if New Milford reverted to its prior low-density residential zoning for the Candlewood Mountain farm and someone spread 57 houses all over it , said developer Karl Frey , disappointed that the Town Council voted against the possibility of a special tax district for his planned mixed-use active-adult village , but he bought 164 of the farm acres for $ 14.25 million anyway and envisions a two-day seminar on the site in June , to help residents visualize the advantages of his smart-growth project . RATIONALE : Establishing a system to ensure the proper accounting of audit results is an important component of the SESA 's tax operation . A broader analysis is required as to whether a tax obligation exists , or whether it has been extinguished due to the legal principle of novation , whereby a creditor can cancel or forgive a debt . If a family 's income tax obligation is less than the amount of the tax credit , the federal government pays them the difference . For the fiscal years beginning July 1 , 1996 , and ending June 30 , 2006 , if the industrial machinery , equipment and computers property tax replacement fund is insufficient to pay in full the total of the amounts certified to the director of revenue and finance as a result of action by the general assembly limiting the amount appropriated to the fund , the director shall compute for each county the difference between the total of all replacement claims for each taxing district within the county and the amount paid to the county treasurer for disbursement to each taxing district in the county . The issues presented by this case are not as simple as alleged by the Respondent , because the matter is not limited to determining whether there is an actual tax obligation and payment .