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As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
The business trust made its debut in Massachusetts in 1827. As a result, a U.S. business trust today is often called a "Massachusetts trust" in legal circles. The U.S. Supreme Court defined the Massachusetts trust as a form of business organization, common in Massachusetts consisting essentially of an arrangement whereby property is conveyed to trustees: in accordance with terms of the trust.
Form 1040-X (officially, the "Amended U.S. Individual Tax Return") is used to make corrections on Form 1040, Form 1040A, and Form 1040EZ tax returns that have been previously filed (note: forms 1040-A and 1040-EZ were discontinued starting with tax year 2018, but a 1040X may still be filed amending one of these tax forms filed for previous years).
[1] [2] The Code of Massachusetts Regulations (CMR) is the canonical compilation of regulations promulgated by state agencies pursuant to the Administrative Procedures Act and is updated through the Massachusetts Register. [1] Both the Code of Massachusetts Regulations and Massachusetts Register are published by the secretary of the ...
On November 2, 2010, Massachusetts voters rejected an initiative petition (Question 2) that would have repealed Chapter 40B. The vote was 1,254,759 (58%) against repeal to 900,405 (42%) in favor of repeal. [17] The Campaign to Protect the Affordable Housing Law, a state ballot committee, had been formed to oppose the elimination of the law. The ...
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A homeowner association (or homeowners' association [HOA], sometimes referred to as a property owners' association [POA], common interest development [CID], or homeowner community) is a private, legally-incorporated organization that governs a housing community, collects dues, and sets rules for its residents. [1]
A condominium or "condo" is a form of housing tenure and other real property where a specified part of a piece of real estate (usually of an apartment house) is individually owned. Use of land access to common facilities in the piece such as hallways, heating system, elevators, and exterior areas are executed under legal rights associated with ...
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