Department of the Treasury Internal Revenue Service

Introduccion ´
This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with theTranslation Commission of the North American Academy of the Spanish Language (Comision ´ de Traducciones de la Academia Norteamericana de la Lengua Espanola) and with the Graduate Program in ˜Translation of the University of Puerto Rico (Programa Graduado en Traduccion de la Universidad de Puerto ´ Rico). Its purpose is to establish high standards for the quality of language usage, to promoteuniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. To meet the needs of the largest segment of taxpayers whose primarylanguage is Spanish, the Service has issued certain Spanish-language materials. Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. Also,invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. To help resolve theseproblems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. Their long and varied experiencewith the tax systems in their own, and other, countries gives assurance of reliability. Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposesof general guidance regarding the rights and obligations of taxpayers. It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law,regulations, or any other authoritative precedent. A periodic review is made to determine whether any additions, deletions, or revisions are needed. Some of the terms listed are identified by the...
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