Examlex
Which of the following is not primary authority on which to base tax research conclusions?
Gradient
The rate of change of a quantity (e.g., temperature, pressure, or elevation) with respect to distance in a given direction.
Headwaters
The source of a river or stream, generally found in the high elevation areas from which the river originates.
Mouth
The location where a stream, river, or canyon ends, such as where a river enters the sea.
Cross-sectional Area
The area of an object or space as seen from a cut through the object, typically perpendicular to its longest dimension.
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