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American Institute of Certified Public Accountants
Taxation -- Law and legislation -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Federal Tax Division, "Suggested Questions and Answers Regarding Section 6661, Substantial Understatement of Liability as Enacted by the Tax Equity and Fiscal Responsibility Act of 1982" (1982). Guides, Handbooks and Manuals. 854.