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Why Are Guaranteed Payments Deducted in Calculating the Ordinary Business

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Why are guaranteed payments deducted in calculating the ordinary business income (loss)of partnerships and treated as a separately stated item for the partners that receive the payment?


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Instruments used in conjunction with intelligence tests to diagnose a learning disability and assess learning difficulties.

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A U.S. Act passed in 2001 aimed at improving educational outcomes by increasing standards of accountability for schools, providing more flexibility in the use of federal funding, and offering more choices to parents regarding their children's education.

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