ENROLLED AGENT Definition

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ENROLLED AGENT (EA) is any individual who is enrolled under the provisions of Treasury Department Circular No. 230 to practice before the IRS.

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SQCS is Statement on Quality Control Standards.

RIGHTS, generally, is an entitlement to something, whether to concepts like justice and due process or to ownership of property or some interest in property, real or personal. In securities, it is a securities offering that gives the stockholder an option to purchase additional shares at a predeter­mined price. Frequently, the stock can be traded with the rights attached.

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