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Why Should Tax Researchers Take Note of the Date on Which

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


Definitions:

Relationship

The way in which two or more concepts, objects, or people are connected, or the state of being connected.

Slope

The measure of the steepness or incline of a line, indicating the rate of change between two variables.

Linear Regression Equation

An equation that models the linear relationship between a dependent variable and one or more independent variables.

Pearson r

A measure of the linear correlation between two variables, ranging from -1 (perfect negative correlation) to +1 (perfect positive correlation).

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