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How Does a Taxpayer Determine If "Substantial Authority" Exists for a Tax

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How does a taxpayer determine if "substantial authority" exists for a tax treatment the taxpayer desires to adopt?


Definitions:

Labor Leaders

Individuals who advocate for the rights and interests of workers, often holding positions of authority within labor unions.

Abuses of Power

Situations where individuals in positions of authority use their power in ways that are unethical, unfair, or harmful to others.

NLRB

The National Labor Relations Board, a US federal agency responsible for enforcing labor laws in relation to collective bargaining and unfair labor practices.

Sentencing Violators

The act of imposing a judicial determination on individuals or entities that have been found guilty of breaking laws or rules.

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