Examlex
According to Siegler's "overlapping waves theory," cognitive development is best conceptualized as
Circular 230
Regulations promulgated by the U.S. Treasury Department governing tax professionals' practice before the IRS.
Primary Tax Authority
The most authoritative sources of tax law, including statutes, regulations, and court decisions, which are used to find the legal basis for tax positions.
Statutory
Relating to laws or statutes, often used in the context of rights or obligations that are legally defined.
Judicial
Pertaining to the courts or to the administration of justice.
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