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MLTN |
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More Likely Than Not While the federal government has reduced what had been the "more likely than not"(MLTN) standard for non-disclosed positions, California has had the MLTN since 2002, and still has it. Many questions remain on how this will be interpreted, as the "tax shelter" definition could be viewed as swallowing the entire tax area, effectively imposing the MLTN standard to all returns, and making it more difficult for taxpayers to get returns filed where that standard is not met. In the absence of other authority, the preparer may rely on a "well-reasoned construction" of applicable statutes to meet the MLTN standard. |
MLTN |
MLT3 MLTA MLTAC MLTAN MLTAQ MLTAT MLTAV MLTAWA MLTB mLTBMC MLTBP MLTC MLTC-1 MLTCI MLTCS MLTDN MLTE MLTF MLTG MLTI MLTL MLTLVL MLTM MLTMS MLTN MLTNIMLTP MLTPAQ MLTR MLTR-CMC MLTS MLTSF MLTSL MLTT MLTU MLTUK MLTW MLU Mlu1 Cell Cycle Box MLUA MLUC MLUG MLUH MLUI MLUL MLULC MLUM MLUPC MLUR | |||||
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