Examlex
In determining accumulated taxable income for the purpose of the accumulated earnings tax, which one of the following is allowed as a deduction?
Pocket Pamphlets
Small booklets that are easily portable, often containing information or guidelines on specific topics.
Legal Encyclopedia
A comprehensive written compilation that contains articles on legal topics.
Persuasive Authority
Persuasive authority refers to sources of law, such as cases from other jurisdictions, that a court may consider but is not obliged to follow.
Court Opinion
A written statement by a judge or a court of the reasoning and the principles of law used in reaching a decision of a case.
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