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What type of question is choosing to take certain tax deductions based on the way managers believe tax legislation will change in the near future?

What type of question is choosing to take certain tax deductions based on the way managers believe tax legislation will change in the near future?

What happened? What is happening?
Why did it happen? What are the root causes of past results?
Will it happen in the future? What is the probability something will happen? Is it forecastable?
What should we do, based on what we expect will happen? What should we do based on what we expect will happen? How do we optimize our performance based on potential constraints?

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