Why Should Tax Researchers Take Note of the Date on Which

question 15

Essay

Why should tax researchers take note of the date on which a Treasury Regulation was adopted?

---

Definitions:

Animal Research

The use of non-human animals in scientific experiments to study the effects of substances, diseases, and treatments on biological systems.

Categorical Imperative

A foundational concept in Kantian ethics that proposes an absolute, unconditional requirement that asserts its authority in all circumstances, guiding moral behavior.

Universal Law

This term can refer to principles that are universally accepted and applicable in various domains, including moral, physical, and legal realms.