Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

تمرين 96

Answer each of the following questions:
a. What is found in Subpart A, § 10.7(a) of Circular 230
b. Describe the requirements of Rule 301 of the AICPA Code of Conduct.
c. Which SSTS discusses the use of estimates in preparing a tax return
d. Under SSTS No. 1, a member must have a good-faith belief that a recommended position has a _____ possibility of being sustained if challenged.