問題詳情

9. The closing agreement procedures set forth in the revenue ruling is not a legal __________ for the treaty exemption.
(A) inception
(B) prerequisite
(C) exponent
(D) precaution

參考答案

答案：B
難度：適中0.466667
統計：A(10),B(21),C(2),D(6),E(0)