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Where in the Regulation is the CWI standard contained? Describe how the CWI standard work (i.e., under what circumstances does the taxpayer meets the CWI

Where in the Regulation is the CWI standard contained? Describe how the CWI standard work (i.e., under what circumstances does the taxpayer meets the CWI standard). When is the IRS excluded from making a taxpayer adjust even if the taxpayer does not meet the CWI standard?

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