JOINT RETURN Definition

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JOINT RETURN is a US income tax filing status that can be used by a married couple. The married couple must be married as of the last day of their tax year in order to qualify for this filing status. A married couple can also elect to file as married, filing separate returns.

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NET TANGIBLE ASSET VALUE is the value of the business enterprise's tangible assets (excluding excess assets and non-operating assets) minus the value of its liabilities.

SAP is an integrated enterprise resource planning (ERP) system that seamlessly integrates most activities of a company.

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