ACCOUNTING ENTITY ASSUMPTION states that a business is a separate legal entity from the owner. In the accounts the business' monetary transactions are recorded only.
W-4 FORM, Employees Withholding Allowance Certification , is completed by each employee so that the employer can withhold the correct federal income tax from the employees pay. Because tax situations may change, employees may want to refigure their withholding each year.
LIEN is the right to take anothers property if an obligation is not discharged.
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