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Taxation & Estate Planning

: TaxProf Blog

Wells: Adopting the More Likely Than Not Standard for Tax Returns

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Bret Wells (Houston) has posted Adopting the More Likely Than Not Standard for Tax Returns, 127 Tax Notes 451 (April 26, 2010), on SSRN. Here is part of the abstract: Under current law, a taxpayer may generally take a tax return position without penalty or disclosure if there is substantial...

Full post as published by TaxProf Blog on August 17, 2010 (boomark / email).

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