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Memorandum decision of the U.S.Tax Court could be cited as:
Dolphins
Highly intelligent marine mammals known for their playful behavior, complex communication, and social structures.
Chimps
Refers to chimpanzees, a species of great ape known for their intelligence, social behavior, and ability to use tools, native to the forests and savannahs of Africa.
Language Skills
The abilities involved in the comprehension, use, and production of language, including speaking, listening, reading, and writing.
Intelligence Test
A set of standardized tasks designed to assess cognitive abilities and potential, measuring aspects like reasoning, problem-solving, and verbal skills.
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Q105: Which of the following is not a