"Interpreting FAS 109 - accounting for income taxes" (June 19-July 9, 2006, page 14) implied that "Accounting for Uncertain Tax Positions" had been issued as a standard, and that it is effective for taxpayers whose fiscal years end after Dec. 15, 2005. In fact, the interpretation has only been released in an exposure draft; it would only be effective if it is approved.

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