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Briefly describe the two historical developments that contributed to the development of cognitive psychotherapy in the 1950s and 1960s.
Private Letter Rulings
Written decisions by the Internal Revenue Service (IRS) in response to taxpayers' requests for guidance on the tax implications of their specific transactions or events.
Wages
Compensation received by employees for services performed. Usually, wages are computed by multiplying an hourly pay rate by the number of hours worked.
Tips
Gratuity given voluntarily by customers in exchange for a service, often subject to specific reporting and taxation rules.
Preparer Tax Identification Number
A unique identification number that all paid tax return preparers must use on U.S. federal tax returns or claims for tax refunds submitted to the IRS.
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