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Jeremy and Annie are married. During the year Jeremy dies. When Annie files her tax return for the year in which her husband dies, she may file under the married filing jointly filing status even if she does not remarry.
Criminal Act
An action that is punishable by law, often involving harm to society or other individuals.
Legislation
The process of making or enacting laws, typically by a legislative body, as well as the laws that are enacted.
Substantive Private Law
The set of legal principles that govern the rights and duties between individuals or organizations in non-criminal actions.
Common Law
A legal system based on court judgments and precedents rather than statutory laws, primarily found in England and countries influenced by its legal traditions.
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