deficiency letter

deficiency letter
юр. уведомление (регулирующего органа) о недостаточности (представленных документов)*
а) фин., амер. уведомление о недостаточности* (письменное уведомление Комиссией по ценным бумагам и биржам эмитента о том, что предварительный проспект займа требует пересмотра, исправления ошибок или расширения)
See:
б) гос. фин., амер. уведомление о недоплате (письмо Внутренней налоговой службы с сообщением, что подлежащая уплате сумма налогов больше, чем указанная налогоплательщиком в налоговой декларации, и разъяснениями ошибок в расчетах)
See:

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"дефектное письмо": письменное уведомление Комиссией по ценным бумагам и биржам эмитента о том, что предварительный проспект займа требует пересмотра, исправления ошибок или расширения (США); см. Securities and Exchange Commission.
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уведомление

Англо-русский экономический словарь.

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Смотреть что такое "deficiency letter" в других словарях:

  • Deficiency Letter — A letter, issued by the Securities and Exchange Commission (SEC) indicating a significant deficiency or omission in a registered statement or prospectus. A deficiency letter should be dealt with promptly, and the SEC should be alerted of any… …   Investment dictionary

  • deficiency letter — Notification from the SEC to a prospective issuer of securities that revisions or additions need to be made to the preliminary prospectus. Bloomberg Financial Dictionary …   Financial and business terms

  • Deficiency — Conceptually, the numerical difference between the amount of tax that a taxpayer or taxpaying entity reports on a tax return and the amount that the IRS determines is actually owed. The term only applies to shortfalls and not to surpluses.… …   Investment dictionary

  • letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… …   Law dictionary

  • deficiency — A lack, shortage, or insufficiency. The amount by which the tax properly due exceeds the sum of the amount of tax shown on a taxpayer s return plus amounts previously assessed or collected as a deficiency, less any credits, refunds or other… …   Black's law dictionary

  • deficiency — A lack, shortage, or insufficiency. The amount by which the tax properly due exceeds the sum of the amount of tax shown on a taxpayer s return plus amounts previously assessed or collected as a deficiency, less any credits, refunds or other… …   Black's law dictionary

  • Vitamin B12 deficiency — Classification and external resources Cyanocobalamin ICD 10 E …   Wikipedia

  • ninety-day letter — The name given to a written notice sent to a taxpayer by the INTERNAL REVENUE SERVICE regarding a deficiency in the payment of tax (26 U.S.C.A. § 6212 et seq.). Dictionary from West s Encyclopedia of American Law. 2005. ninety day letter …   Law dictionary

  • ninety day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

  • ninety-day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary

  • 90-day letter — ninety (90) day letter Statutory notice sent by I.R.S. to taxpayer of tax deficiency. During the 90 day period after the mailing of such notice the taxpayer may either pay the tax and seek a refund or not pay the tax and challenge such alleged… …   Black's law dictionary


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