Examlex
All of the following are odd lots, except
Revenue Rulings
Official interpretations of tax laws issued by the Internal Revenue Service that guide taxpayers in compliance.
Revenue Procedures
Official statements published by the IRS that outline procedures, practices, and administrative aspects of tax law to guide taxpayers.
Average Tax Rate
The ratio of the total amount of taxes paid to the total tax base (taxable income or spending), often expressed as a percentage.
LMX
Leader-Member Exchange theory, which focuses on the two-way relationship (dyadic relationships) between supervisors and subordinates.
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