9) Describe the implementation of ASC 740 (at a fairly broad level identification of tax positions, measurement of reportable benefit). What level of certainty must be present before the recognition of a tax benefit?

10) 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?

Answer these two questions in a paragraph