Describe the two step process provided by fin 48

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1. The means of dealing with uncertainty in tax positions is prescribed by GAAP in FASB ASC 740-10: Income Taxes-Overall (previously FASB Interpretation No. 48 (FIN 48)). Describe the two-step process provided by FIN 48. 

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Describe the two step process provided by fin 48 : The means of dealing with uncertainty in tax positions is prescribed by GAAP in FASB ASC 740-10: Income Taxes-Overall (previously FASB Interpretation No. 48 (FIN 48)). Describe the two-step process provided by FIN 48.
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