What does GOA stand for?
GOA stands for Grant Of Authority
This definition appears somewhat frequently
See other definitions of GOA
Samples in periodicals archive:
If the agreement is executed by a person under a power of attorney granted by the taxpayer, the power of attorney must clearly express the taxpayer's grant of authority to consent to IRS disclosure of the taxpayer's returns and return information to third parties; a copy of that power of attorney must be attached to the agreement.
TEI suggests the Commissioner use the grant of authority in the proposed legislation to eliminate even more paperwork relating to extensions: We recommend that the Department eliminate entirely the requirement to file a separate Virginia extension form.
``Under such a grant of authority, funding may be refused because of the artist's political or social message or because the art or artist is too controversial,'' said the opinion by Judge James Browning.
The grant of authority is so vague--and therefore potentially broad--however, that taxpayers understandably view the new statute with concern.
Two provisions in early versions of the House bill had been unacceptable to the AICPA: the private right of action and the grant of authority to the Securities and Exchange Commission to make rules interpreting provisions of the Investment Advisers Act of 1940.
The Board wishes to clarify to its shareholders that its CEO David Chin will vote in favor of the proposed grant of authority to the board with respect to the forward stock split and will have the power to pass the proposed corporate actions without the concurrence of any of our other stockholders.
Congress's grant of authority to issue "legislative" regulations meant that the IRS had the ability not only to interpret the law on accounting methods, but also, when Congress had provided little guidance, to create the law.
The obligatory nature of the grant of authority should be confirmed in the committee report.