self-assessment
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 321 U.S. 219 - Commissioner of Internal Revenue v. Lane-Wells Co · 1944Most cited · 476 citing opinions
the system of self-assessment which is so largely the basis of our American scheme of income taxation. The purpose is not alone to get tax information in some form but also to get it with such uniformity, completeness, and arrangement that the physical task of handling and verifying returns may be readily accomplished.
United States Code
42 U.S.C. § 1320b-9a — in this section
The term “self-assessment” means a form that—
(i) includes questions regarding—
(I) behavioral risk factors;
(II) needed preventive and screening services; and
(III) target individuals’ preferences for receiving follow-up information;
(ii) is assessed using such computer generated assessment programs; and
(iii) allows for the provision of such ongoing support to the individual as the Secretary determines appropriate.