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| An analysis of the effect of state regulation of commercial income tax preparers on the quality of income tax returns | 648 |
| November 2012 | December 2012 | January 2013 | February 2013 | March 2013 | April 2013 | May 2013 | |
| An analysis of the effect of state regulation of commercial income tax preparers on the quality of income tax returns | 38 | 100 | 100 | 90 | 80 | 76 | 57 |
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