Law Dictionary
To search for a particular term please use the following search box.
Click on a category to see available terms for that category.
- Banking Law
- Canon Law
- Civil Law
- Civil Rights
- Commercial Law
- Common Law
- Consumer Law
- Contract Law
- Contracts
- Corporate Law
- Courts
- Criminal Law
- Employment Law
- English Law
- Family Law
- Feudal Law
- French Law
- General Practice
- Government
- Health Law
- Immigration Law
- Insurance Law
- Intellectual Property Law
- International Law
- Investment Law
- Latin Terms
- Maritime Law
- Military Law
- Monarchy
- Obsolete
- Real Estate Law
- Roman Law
- Scottish Law
- Spanish Law
- Tax Law
- Torts
- Transportation Law
- Trusts and Estates
- Water Law
Pre-Examination
(Tax Law)
This is the process involving a review of all returns, the planning file, commercial services, public records, etc. It is recorded in the form of a general outline of observations regarding size, dispersion, and diversification of the case, probable examination expertise and staffing requirements, and matters to be discussed or clarified at the pre-examination conference. When supplemented by information gained at the pre-examination conference it will form the basis for construction of the examination plan. It initially establishes the scope and depth of the examination.
Source : Internal Revenue Service - United States Department of Treasury
Language : English