77. Answer each of the following questions.

a. What is found in Subpart A, §10.7

(a) of Circular 230?

b. In Circular 230, where are the rules on tax shelter opinions found?

c. Describe the requirements of Rule 301 of the AICPA Code of Conduct.

d. Which SSTS discusses the use of estimates in preparing a tax return?

e. Under SSTS No. 1, a member must have a good-faith belief that a recommended position has a _______ chance of being sustained if challenged.

(Fill in the blank.)