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7) If a Tax Code section defines a term as being for purposes of this Subtitle, what does this mean? If a Tax Code section

7) If a Tax Code section defines a term as being for purposes of this Subtitle, what does this mean? If a Tax Code section refers to the Secretary providing rules in a certain area, what does this mean?

8) What is an Uncertain Tax Position? What is the general guidance to IRS examiners in using this information in an audit?

Answer these two questions in a paragraph

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