Examlex
A taxpayer who is a partner in a partnership can only claim the qualified business income deduction if he itemizes his deductions.
Civil Law Systems
Legal systems derived from Roman law, prevalent in Europe and Latin America, focusing on codified laws rather than judicial decisions.
Legislative Enactments
Laws or statutes formally passed or approved by a legislative body.
Treaty
An agreement under international law entered into by sovereign states and international organizations.
United States Constitution
The supreme law of the United States, outlining the national frame of government and fundamental principles and rights.
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