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Which of the following does not primarily depend upon empirical reasoning?
Internal Revenue Code
The comprehensive body of tax laws and regulations in the United States, governing federal tax obligations for individuals and organizations.
Federal Income Taxes
Taxes levied by the United States federal government on the annual earnings of individuals, corporations, trusts, and other legal entities.
Stockholders' Equity
The owners' residual interest in a corporation, represented by the difference between assets and liabilities on the balance sheet.
Investments
Assets purchased with the expectation that they will generate income or will appreciate in the future.
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