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Section 6662(d)(1) generally defines substantial understatement of income tax to be an understatement for the taxable year that exceeds the greater of what percentage of
Section 6662(d)(1) generally defines "substantial understatement" of income tax to be an understatement for the taxable year that exceeds the greater of what percentage of the correct tax required to be shown on the return or $5,000? O A. 10% O B. 20% O C. 25% OD. 30%
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