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jurat |
Also found in: Legal, Wikipedia | 0.03 sec. |
jurat [ˈdʒʊəræt] n 1. (Law) Law a statement at the foot of an affidavit, naming the parties, stating when, where, and before whom it was sworn, etc. 2. (Law) (in England) a municipal officer of the Cinque Ports, having a similar position to that of an alderman 3. (Law) (in France and the Channel Islands) a magistrate [from Medieval Latin jūrātus one who has been sworn, from Latin jūrāre to swear] How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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In Jenkins, TC Memo 1989-617, the taxpayer filed a return with a modified jurat. If the IRS believes the circumstances dictate a departure from prior practice, consideration should be given to developing an 1120XEZ or 1120XR&D that limits the jurat to the subject of the claim. Formalize the inventory list and prepare an affidavit for a notary public jurat. |
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