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

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Essay

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


Definitions:

Imminent Death

A state suggesting that death is likely to occur soon, often used in the context of end-of-life care.

Terminally Ill Children

Refers to children who have an illness that is expected to lead to death.

Seriousness

The state or quality of being of significant importance or gravity, often used in a medical context.

Nursing Intervention

A clinical action taken by a nurse to further the course of treatment for a patient.

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