{"id":"W346638452","doi":"","title":"P&G Appeals Deduction Denial","year":2009,"lang":"en","type":"article","venue":"Journal of accountancy online/Journal of accountancy","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Payment; Business; Economics; Finance; Accounting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001661864,0.0005233893,0.001086592,0.001472077,0.0002582528,0.0006876664,0.001173209,0.0002328624,0.0004888449],"category_scores_gemma":[0.0005373884,0.0004345958,0.0007082702,0.001395379,0.00008859208,0.008235417,0.00007004434,0.001142903,0.0001042933],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002777589,"about_ca_system_score_gemma":0.0004373028,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002114057,"about_ca_topic_score_gemma":0.00005194862,"domain_scores_codex":[0.9945194,0.0000338122,0.002883664,0.0002802923,0.001712857,0.0005700489],"domain_scores_gemma":[0.9867827,0.00007510626,0.008714174,0.000360442,0.003968791,0.00009878063],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0100001,0.009661934,0.1356686,0.0009064891,0.001346747,0.004477817,0.0009963961,0.003523994,0.08122974,0.0234459,0.3896796,0.3390627],"study_design_scores_gemma":[0.0159663,0.001565237,0.3254342,0.003739128,0.001676574,0.009776611,0.00381426,0.001438399,0.001465869,0.07315285,0.5593026,0.002667936],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9796717,0.003289762,0.001675862,0.006920282,0.004660998,0.0002344645,0.00001097563,0.0000511219,0.003484813],"genre_scores_gemma":[0.9708561,0.0007925168,0.002633783,0.004605702,0.02079772,7.876177e-7,0.0000101675,0.00005985798,0.0002433919],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3363948,"threshold_uncertainty_score":0.9998106,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01771403447450958,"score_gpt":0.2518320720736438,"score_spread":0.2341180375991342,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}