BASE TAX YEAR Definition

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BASE TAX YEAR is the tax year prior to the subject tax year.

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KWACHA is a currency of Malawi and Zambia.

RESTATEMENT OF FINANCIALS are sometimes required by the IRS when the IRS, through audit, determines that IRS rules were not followed; either lawfully or fraudulently. Such restatements usually have a negative effect on the financial results of the audited entity for the periods in question.

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