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The execution of mentally impaired (retarded) prisoners:
Temporary Regulations
Rules issued by government agencies for a limited period to address immediate issues or situations.
Revenue Ruling
An official interpretation by the IRS on how the law is applied to a specific set of facts.
Tax Rate Structure
Describes how tax rates progress from low to high depending on income levels, assets, or transactions, varying from progressive, regressive, or proportional.
Progressive
A taxation system in which the tax rate increases as the taxable amount increases, often applied to income tax.
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