Does including an estimated number on a tax return say, a deduction claimed in...

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Accounting

Does including an estimated number on a tax return say, a deduction claimed in an estimated rather than precise dollar amount mean that special disclosure to the IRS (i.e., that it is merely an estimate) is needed?

(a) Yes, always.

(b) No, never.

(c) Sometimes.

Choose your answer, then defend it narratively and with cited support.

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