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Tax exemption is the reduction or removal a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions.

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Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California Franchise Tax Board, for example) containing information used to calculate income tax or…

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