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The IRS is required to make a letter ruling public.
Gesturing
The act of making motions with the body or limbs as a form of non-verbal communication.
Down Syndrome
A genetic disorder caused by the presence of all or part of a third copy of chromosome 21, characterized by physical growth delays, characteristic facial features, and mild to moderate intellectual disability.
Congenital Heart Disease
A heart abnormality present at birth, involving the structure of the heart walls, chambers, or valves.
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