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What is the effect of the Section 1231 look-back rules?
Alcohol
A chemical compound commonly found in beverages such as beer, wine, and spirits, known for its psychoactive effects on humans.
Mental Development
The process of growth and changes in intellectual, emotional, and social abilities and capacities throughout life.
Temperament
A person's or animal's nature, especially as it permanently affects their behavior.
Emotional Reactivity
The intensity and speed at which an individual experiences emotions in response to stimuli; can vary greatly among individuals.
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