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  • Failed Contracts Under Internal Revenue Code, Section 7702
    environment that probably means exercise ordinary business care and prudence. All the facts and circumstances are ... neglect, and neglect is the failure to use reasonable care in the filing of a tax return, So in cases of willful ...

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    • Authors: Application Administrator, Christian J DesRochers
    • Date: Oct 1995
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Life Insurance; Public Policy