Examlex
The dependent variable influences the independent variable.
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.
Tax Liability
The sum of money owed to a tax agency based on earned income, investments, property, and other taxable entities.
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