How does a preparer disclose a position in the case of items attributable to a pass-through entity?

Disclosure in the case of items attributable to a pass-through entity (pass-through items) is generally made with respect to the return of the entity. Thus, disclosure in the case of pass-through items must be made on the entity’s prepared tax return with a complete Form 8275 or 8275-R disclosure statement, or on the entity's return in accordance with the annual revenue procedure, if applicable. More.

I cant really gove you an answer,but what I can give you is a way to a solution, that is you have to find the anglde that you relate to or peaks your interest. A good paper is one that people get drawn into because it reaches them ln some way.As for me WW11 to me, I think of the holocaust and the effect it had on the survivors, their families and those who stood by and did nothing until it was too late.