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Taxation & Estate Planning

: TaxProf Blog

IRS Releases Guidance on Adequate Disclosure

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The IRS today released an advance copy of Rev. Proc. 2008-14, 2008-7 I.R.B. ___ (2/19/08), which defines what constitutes adequate disclosure on a tax return to avoid the § 6662(d) substantial understatement of income penalty and the § 6694(a) preparer...

Full post as published by TaxProf Blog on January 25, 2008 (boomark / email).

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