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PrefaceTS Section 100 — Tax Return PositionsTS Section 9100 — Tax Return Positions: Tax Services Interpretations of TS Section 200 — Answers to Questions on ReturnsTS Section 300 — Certain Procedural Aspects of Preparing ReturnsTS Section 400 — Use of EstimatesTS Section 500 — Departure From a Position Previously Concluded in an Administrative Proceeding or Court DecisionTS Section 600 — Knowledge of Error: Return Preparation and Administrative ProceedingsTS Section 700 — Form and Content of Advice to TaxpayersTS Section Appendix — Cross-Reference of Previous and Revised Statements
PrefaceTS Section 100 — Tax Return PositionsTS Section 9100 — Tax Return Positions: Tax Services Interpretations of TS Section 200 — Answers to Questions on ReturnsTS Section 300 — Certain Procedural Aspects of Preparing ReturnsTS Section 400 — Use of EstimatesTS Section 500 — Departure From a Position Previously Concluded in an Administrative Proceeding or Court DecisionTS Section 600 — Knowledge of Error: Return Preparation and Administrative ProceedingsTS Section 700 — Form and Content of Advice to TaxpayersTS Section Appendix — Cross-Reference of Previous and Revised Statements