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For example, if you received new W-2s or 1099 forms, you should attach those to your amended return. Or, if you are electing to itemize your deductions, attach Schedule A . Sign the form.
For individuals, amended returns are filed using Form 1040X, Amended U.S. Individual Income Tax Return. In some cases taxpayers may use Form 1045, for example, to carry back a Net Operating Loss to a prior tax period. Form 1045 is generally processed much faster than Form 1040X.
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).
Prosecution history estoppel, also known as file-wrapper estoppel, is a term used to indicate that a person who has filed a patent application, and then makes narrowing amendments to the application to accommodate the patent law, may be precluded from invoking the doctrine of equivalents to broaden the scope of their claims to cover subject matter ceded by the amendments.
A demurrer is commonly filed by a defendant in response to a complaint filed by the plaintiff.A demurrer to a complaint can terminate a lawsuit. Although a plaintiff may demur to a defendant's answer to a complaint or the defendant's affirmative defenses, a demurrer to an answer is less common because it may be a poor strategic move.
The patent is maintained, i.e. upheld, in an amended form. [47] In this case, after the payment, by the patentee, of the fee for publishing a new specification (the so-called "B2 publication") and the filing of a translation of any amended claims into the two official languages of the EPO other than the language of procedure, the new patent ...
Nordion Files Amended Statement of Claim in IPFA Proceedings OTTAWA, Ontario--(BUSINESS WIRE)-- Nordion Inc. (TSX: NDN) (NYS: NDZ) , a leading provider of products and services to the global ...
After grant, "the interests of third parties are further protected by Article 123(3) EPC [in that] the patentee's right to amend the claims is limited by the scope of the granted patent." [ 25 ] According to Enlarged Board of Appeal decision G 2/88 , "it is the totality of the claims before amendment in comparison with the totality of the ...