1 Due date for second installment of 2016 estimated tax payments. 2  Final deadline to file your 2015 corporation, S corporation, or partnership tax return if you filed an extension.  Due date for third installment of 2016 estimated tax payments.
The differences between common law and equity Common law evolved over time as a judge made law (according to doctrine of precedent.) In common law the king was the head of the government. Common law was the law administered by the royal courts and as such a more standardised set of rules based on customary law was gradually enforced throughout the whole of England and countries derived from England. E.g. Australia, Canada New Zealand and the United States.
The main difference between the two systems is that in common law countries, case law â in the form of published judicial opinions â is of primary importance, whereas in civil law systems, codified statutes predominate. But these divisions are not as clear-cut as they might seem. In fact, many countries use a mix of features from common and civil law systems. Understanding the differences between these systems first requires an understanding of their historical underpinnings.