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Briefly explain the provisions regarding the deductibility of expenditures paid for another's benefit or obligation.
Modena Cathedral
A Romanesque cathedral in Modena, Italy, notable for its architectural significance and the sculptural works of Wiligelmo. It is a UNESCO World Heritage Site, exemplary of medieval church architecture.
Relief
A sculptural technique where the sculpted elements remain attached to a solid background of the same material, creating a raised effect.
Wiligelmo
An Italian sculptor of the Romanesque period, known for his work on the Modena Cathedral, notably its creation of biblical scenes in relief on the façade.
Moralia In Job
A significant early medieval commentary on the Book of Job, written by Pope Gregory I around the end of the 6th century.
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