amendment

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amendment,

in law, alteration of the provisions of a legal document. The term usually refers to the alteration of a statutestatute,
in law, a formal, written enactment by the authorized powers of a state. The term is usually not applied to a written constitution but is restricted to the enactments of a legislature.
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 or a constitutionconstitution,
fundamental principles of government in a nation, either implied in its laws, institutions, and customs, or embodied in one fundamental document or in several.
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, but it is also applied in parliamentary lawparliamentary law,
rules under which deliberative bodies conduct their proceedings. In English-speaking countries these are based on the practice of the British Parliament, chiefly in the House of Commons.
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 to proposed changes to a bill or motion under consideration, and in judicial procedureprocedure,
in law, the rules that govern the obtaining of legal redress. This article deals only with civil procedure in Anglo-American law (for criminal procedure, see criminal law).
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 to the correction of errors. A statute may be amended by the passage of an act that is identified specifically as an amendment to it or by a new statute that renders some of its provisions nugatory. Written constitutions, however, for the most part must be amended by an exactly prescribed procedure. The Constitution of the United StatesConstitution of the United States,
document embodying the fundamental principles upon which the American republic is conducted. Drawn up at the Constitutional Convention in Philadelphia in 1787, the Constitution was signed on Sept.
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, as provided in Article 5, may be amended when two thirds of each house of Congress approves a proposed amendment (approval by the president is not required), and three fourths of the states thereafter ratify it, sometimes within a set period. Congress decides whether state ratification shall be by vote of the legislatures or by popularly elected conventions. Only in the case of the Twenty-first Amendment (repealing prohibition) has the convention system been used. In many U.S. states, a proposed amendment to the state constitution must be submitted to the voters in a referendum.

amendment

A modification to a building’s contract documents.
References in periodicals archive ?
Here, a defendant can insert new or additional counterclaims in its response to an amended complaint only if the amended complaint changes the theory or scope of the case, as the new counterclaims "respond" to a substantively new complaint.
If the amended return is incomplete, inaccurate or there is no change to the tax due, collection action can continue as normal.
Accordingly, the IRS should reconsider its position that the three-year limitations period determines whether an overpayment can be refunded if a taxpayer incurs an NOL after it files an amended return to claim a deduction rather than a tax credit for foreign taxes paid.
However, after the onset of 3-CB biodegradation in the amended mesocosm, differences in the activities of methanogenic populations in the two sediment cultures began to emerge.
The Celtics agreed to waive the requirement for Payton to take a physical in the amended deal.
If the company decides to help employees, the IRS requires it to gain written permission from each one to file amended returns and seek refunds on their behalf.
I do not want to file amended returns since this would require filing amended state tax returns, which would only need to be amended again for other issues raised on the federal examination of those years.
Appendix A to part 213 is amended by revising Appendix A-I, Appendix A-2, and Appendix A-3 to read as follows:
This document contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, about JK Acquisition Corp.
The GO Zone Act modifies the suspension of interest rules such that, if a taxpayer files an amended return or any other document showing that additional tax is owed, the 18-month notification period will not begin until the date that the last document showing the additional tax is filed.
2005-4, and suspend interest on amounts reported on self-assessed amended returns in which the taxpayer:
That the IRS needs time to process a refund claim or an amended return is wholly irrelevant to whether the taxpayer should be paid interest since the government has had the use of the taxpayer's money.