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Accountant
A professional who performs accounting functions such as audits or financial statement analysis. Accountants can also advise on financial strategies and tax planning.
Gross Income
The total income earned by an individual or a business before any deductions or taxes are taken out.
Political Subdivision
An administrative division of a country that is granted certain powers and responsibilities by legislation, such as a city, county, or district.
Constructive Receipt
A tax principle that taxes income individuals have earned but not yet received, based on the availability without substantial restriction.
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