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A table of random numbers must be
Reg.§1.162-5
A regulation stipulating that certain educational expenses are deductible as a business expense.
Circular 230
Regulations governing the practice of tax professionals before the Internal Revenue Service, including standards of conduct and disciplinary procedures.
Competency Examination
A test designed to measure someone's ability or knowledge in a specific field or profession.
Enrolled Agent
A tax advisor who is a federally-authorized tax practitioner empowered by the U.S. Department of the Treasury.
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