AICPA SSTS#1 Requires That a Client's Tax Return Position

question 42

Multiple Choice

AICPA SSTS#1 requires that a client's tax return position:

• A) Have a realistic possibility of being sustained if challenged by the Treasury of in the courts.
• B) Be supported by substantial authority.
• C) Agree with all pertinent IRS interpretations of the tax law.
• D) Follow all interpretations of the tax law that were reflected on the immediately prior tax year's return.

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Definitions:

Neat Pincer Grasp

The ability of an infant or child to pick up small objects using the thumb and one finger, typically developing around 9 to 12 months of age.

Fluoride Supplements

Compounds containing anionic fluoride used to prevent dental caries and strengthen bone density.

Exclusively Breastfed

Infants who receive no other food or drink besides breast milk, no supplemental liquids, for a specific period since birth.

Fluoridated Water

Water that has fluoride added to it to prevent tooth decay.