In addition, residential property owners must provide tenants with a Certificate of Rental Suitability, issued by the Department of Licenses and Inspections, no more than sixty (60) days prior to residence.
An UTP is defined as a position in a previously filed tax return or a position expected to be taken in a future tax return by the company. Examples of tax positions include but are not limited to: 1  A decision to not file a tax return (i.e. state tax return).
Definition of tax deferral: Paying taxes in the future for income earned in the current year, such as through an IRA, 401(k), SEP IRA or Keogh Plan. Definition of tax deferral: Paying taxes in the future for income earned in the current year, such as through an IRA, 401(k), SEP IRA or Keogh Plan. Home Articles