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
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統計: A(19), B(58), C(13), D(15), E(0) #1566093
統計: A(19), B(58), C(13), D(15), E(0) #1566093