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1 Technical Advice Memorandum
. This is written advice issued by the IRS national office at the request of an IRS district office or Appeals Office on a technical or procedural question, usually arising during the audit of a taxpayer's return or a claim for refund. Like Private Letter Rulings these are reported to the public, but are not official IRS pronouncements. Thus, they cannot be cited as precedent. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > Technical Advice Memorandum
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2 payment
1. n уплата, оплата; платёж, платаpayment by instalments — платёж в рассрочку, уплата частями
request for payment — требование уплаты, требование платежа
to enforce payment — принудить к платежу, взыскать платёж
lumpsum payment — паушальный платёж, платёж паушальной суммы
final payment — окончательный платёж, окончательная выплата
prompt payment — немедленный платеж; своевременная уплата
cash on payment — выплата наличными; за наличный расчет
2. n вознаграждение3. n воздаяние, возмездие; наказаниеСинонимический ряд:1. disbursement (noun) disbursement; expenditure; expense2. hire (noun) hire; salary; wages3. installment (noun) adjustment; amount; debt; installment; instalment; mortgage4. pay (noun) acquittal; award; compensation; consideration; pay; premium; recompense; refund; reimbursement; remuneration; reparation; repayment; restitution5. reprisal (noun) reprisal; retaliation; retribution; vengeance6. settlement (noun) settlement
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