“More Likely Than Not”

More likely than not Definition | Law Insider

Define More likely than not. means evidence reasonably tending to support the conclusion. Evidence that is competent, relevant, and material, and which to a ...

"More likely than not" - (1) How likely is it for you in percentage terms ...

"More likely than not" logically means with a probability greater than 50%. A probability of 50% would be "as likely as not".

Tax Opinions | Tax Planning | Tax Practice - Robison Law Firm

More likely than not. "More likely than not" means a greater than 50% chance. Nonetheless, the term may be deceptively simple. In some situations, issues ...

More than likely Definition & Meaning - Merriam-Webster

1. very probable or likely It's more than likely that this problem will occur again. 2. more likely than not : probably She will more than likely not get the ...

15.3 Recognition of benefits from uncertain tax positions

The more-likely-than-not recognition threshold is a positive assertion that an entity believes it is entitled to the economic benefits ...

More Likely Than Not Standard for Tax Return Preparers is ...

Prior Law – More Likely Than Not Standard. Under pre-Act law, the Code provided that a tax return preparer was liable for a penalty for which any part of an ...

More-likely-than-not threshold - (Intermediate Financial Accounting II)

The more-likely-than-not threshold is a standard used in accounting to determine the likelihood of successfully defending an uncertain tax position in a tax ...

A substantial-authority scorecard and example for excluding Sec ...

In relative terms, however, substantial authority is defined as a less stringent standard than "more likely than not" (Regs. Sec. 1.6662-4(d)(2)) ...

ASC 740: Uncertain Tax Positions - Bloomberg Tax

The more-likely-than-not recognition is met by the reporting date. · The tax position is effectively settled through examination, negotiation, or litigation.

9.2 Recognition of provisions - PwC Viewpoint

What is the meaning of "More likely than not"? - HiNative

Definition of More likely than not A: I wonder what my dog does all day alone. B: More likely than not, she would be sleeping all day.

The Two-Step Process for Recognizing Uncertain Tax Positions

Understand the two steps for reporting uncertain tax positions, including how to apply the more-likely-than-not standard to the recognition ...

ASC 740: Overview & FAQs - Thomson Reuters Tax & Accounting

Apply the "more-likely-than-not" (MLTN) threshold — or greater than 50% — and classify all tax positions as uncertain or routine business ...

Recognizing and Measuring Tax Benefits From Uncertain Tax ...

If the more-likely-than-not (MLTN) standard is not met, no tax benefit can be claimed. If, however, the MLTN standard is met, the client and ...

Instructions for Form 8275 (10/2024) | Internal Revenue Service

... more likely than not be sustained on its merits; or. The position disclosed as provided in section 6662(d)(2)(B)(ii) isn't a tax shelter or a reportable ...

THE TAX CUTS AND JOBS ACT - Winston & Strawn

10 The “substantial authority” standard is higher than the “reasonable basis” standard, but lower than the “more likely than not” standard. A forty percent ...

Civil Cases | United States Courts

In a civil case, the plaintiff must convince the jury by a “preponderance of the evidence” (i.e., that it is more likely than not) that the defendant is ...

more likely than not | English examples in context - Ludwig.guru

You can use it to describe a situation where something is probably true. For example, "It is more likely than not that the weather tomorrow will be sunny.".

More Likely Than Not Opinion Definition - Law Insider

Define More Likely Than Not Opinion. means an opinion of Tax Counsel that, with respect to a proposed action to be taken after the Closing Date, ...

"More Likely Than Not"- The Legal Standard In Personal Injury ...

“More Likely Than Not”- The Legal Standard In Personal Injury Cases in Philadelphia · An Injured Party Must Prove His/Her Case By A Preponderance ...