Which of the following is an example of an uncertain tax position? The company's headquarters are located in Virginia and all of the company's sales are made to customers in Virginia. The company concludes that it should file a state tax return in Virginia. A company that operates in the pharmaceutical industry is uncertain as to whether an expense related to R&D for the development of a new drug is tax-deductible on its U.S Federal tax return. Salaries paid to current employees, for hours worked in the current year, are deductible as a tax expense on its U.S. Federal tax return. Cash received for services performed are included in taxable income in the current period U.S Federal tax return