Archer, Claude O.; Peer, Peter - In: Intelligent Systems in Accounting, Finance and Management 1 (1992) 2, pp. 93-101
One component of the 1986 Tax Law was to require taxpayers to file information returns on magnetic media if the quantity to be filed was sufficiently large. A waiver from this filing requirement was possible under hardship and other criteria, and could be obtained by filing a form with the...