Examlex
A method whereby judges modify the force of a constitutional provision by reinterpreting its meaning is known as
Circular 230
Regulations promulgated by the United States Department of the Treasury governing practice before the Internal Revenue Service by attorneys, CPAs, and other professionals.
Regressive Tax
A tax rate that decreases as the taxable amount increases, placing a higher burden on lower-income earners.
Appellate Courts
Courts responsible for hearing appeals against legal decisions made by lower courts, reviewing cases for errors in application of the law.
Trial Courts
Courts of original jurisdiction where cases are tried, evidence is presented, and judgments are made, subject to appeal.
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