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Prop. regs. heighten the "reasonable basis" standard for return positions.: An article from: The Tax Adviser
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1997. The length of the article is 3481 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Proposed IRC Sec. 6662 regulations would require tax return preparers to disclose return positions according to a reasonable basis standard. The test and authorities used to define substantial authority generally will be used to determine reasonableness, although the reasonableness standard will be somewhat less stringent. Clients should be advised of potential penalties and a memo detailing facts supporting the return position should be prepared in case of IRS penalties. Practititioners should adopt a cautious compliance strategy that will satisfy the standard as well as protect themselves against malpractice suits.

Citation Details
Title: Prop. regs. heighten the "reasonable basis" standard for return positions.
Author: Lawrence M. Hill
Publication:The Tax Adviser (Magazine/Journal)
Date: August 1, 1997
Publisher: American Institute of CPA's
Volume: 28 Issue: n8 Page: 496(4)

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Human Rights Act Heightens Expectations in the Workplace.(Work Incentives Improvement Act ): An article from: Palaestra
This digital document is an article from Palaestra, published by Challenge Publications Limited on March 22, 2001. The length of the article is 795 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Human Rights Act Heightens Expectations in the Workplace.(Work Incentives Improvement Act )
Author: Joe Huber
Publication:Palaestra (Magazine/Journal)
Date: March 22, 2001
Publisher: Challenge Publications Limited
Volume: 17 Issue: 2 Page: 50

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Iran's Nuclear Issue - The US Heightens The Pressures With 'War Or Diplomacy' Signals.: An article from: APS Diplomat News Service
This digital document is an article from APS Diplomat News Service, published by Thomson Gale on March 5, 2007. The length of the article is 2908 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Iran's Nuclear Issue - The US Heightens The Pressures With 'War Or Diplomacy' Signals.
Author: Gale Reference Team
Publication:APS Diplomat News Service (Newsletter)
Date: March 5, 2007
Publisher: Thomson Gale
Volume: 66 Issue: 10

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Youth prescription drug abuse rising. (Heighten Abuse Recognition).: An article from: Family Practice News
This digital document is an article from Family Practice News, published by International Medical News Group on March 1, 2003. The length of the article is 524 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Youth prescription drug abuse rising. (Heighten Abuse Recognition).
Author: Jeff Evans
Publication:Family Practice News (Magazine/Journal)
Date: March 1, 2003
Publisher: International Medical News Group
Volume: 33 Issue: 5 Page: 65(1)

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Rebound in German frozen food market after apparent dip in sales last year? Stalled economy and lack of consumer confidence heightens penny-pinching penchant. ... from: Quick Frozen Foods International
This digital document is an article from Quick Frozen Foods International, published by E.W. Williams Publications, Inc. on April 1, 2004. The length of the article is 5089 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Rebound in German frozen food market after apparent dip in sales last year? Stalled economy and lack of consumer confidence heightens penny-pinching penchant. While this has been bad for marketers of higher-priced branded products, the good times continue to roll for own label suppliers to Aldi, Lidl and other hard discount retailers.(News from Europe)
Author: John M. Saulnier
Publication:Quick Frozen Foods International (Magazine/Journal)
Date: April 1, 2004
Publisher: E.W. Williams Publications, Inc.
Volume: 45 Issue: 4 Page: 60(10)

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Idol chatter: Mel Gibson scoop heightens profile of Web's star news site TMZ.(Media & Entertainment): An article from: Los Angeles Business Journal
This digital document is an article from Los Angeles Business Journal, published by Thomson Gale on August 14, 2006. The length of the article is 648 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Idol chatter: Mel Gibson scoop heightens profile of Web's star news site TMZ.(Media & Entertainment)
Author: Joel Russell
Publication:Los Angeles Business Journal (Magazine/Journal)
Date: August 14, 2006
Publisher: Thomson Gale
Volume: 28 Issue: 33 Page: 16(1)

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Summer swelter heightens fire threat.(Fires)(Officials urge people to be careful as nearby forests become tinder dry): An article from: The Register-Guard (Eugene, OR)
This digital document is an article from The Register-Guard (Eugene, OR), published by The Register Guard on July 14, 2004. The length of the article is 656 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Summer swelter heightens fire threat.(Fires)(Officials urge people to be careful as nearby forests become tinder dry)
Publication:The Register-Guard (Eugene, OR) (Newspaper)
Date: July 14, 2004
Publisher: The Register Guard
Page: D1

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Oregon Classic heightens its profile.(Sports)(Organizers invite Pete Rose and tout the field for the Nationwide Tour golf event): An article from: The Register-Guard (Eugene, OR)
This digital document is an article from The Register-Guard (Eugene, OR), published by The Register Guard on September 13, 2004. The length of the article is 978 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Oregon Classic heightens its profile.(Sports)(Organizers invite Pete Rose and tout the field for the Nationwide Tour golf event)
Publication:The Register-Guard (Eugene, OR) (Newspaper)
Date: September 13, 2004
Publisher: The Register Guard
Page: E1

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Changed Materials Heighten Water Risks: Expert.(experts on building materials and the risk of water seeping into buildings; Public Risk Management Association's ... & Casualty-Risk & Benefits Management
This digital document is an article from National Underwriter Property & Casualty-Risk & Benefits Management, published by The National Underwriter Company on June 21, 1999. The length of the article is 536 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Changed Materials Heighten Water Risks: Expert.(experts on building materials and the risk of water seeping into buildings; Public Risk Management Association's conference)
Author: David M. Katz
Publication:National Underwriter Property & Casualty-Risk & Benefits Management (Magazine/Journal)
Date: June 21, 1999
Publisher: The National Underwriter Company
Volume: 103 Issue: 25 Page: 13

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