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What disclosures are required for "uncertain tax positions" where the position is "more likely than...

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Accounting

What disclosures are required for "uncertain tax positions" where the position is "more likely than not" of being upheld during a tax audit by the IRS?
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What disclosures are required for "uncertain tax positions" where the position is "more likely than not" of being upheld during a tax audit by the IRS

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