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Which of the following is correct regarding Restatements of the Law? They are themselves a...

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Accounting

Which of the following is correct regarding Restatements of the Law?
They are themselves a direct source of business law.
They apply to all areas of the law except for contracts, agency, property, and torts, which are addressed by the com-
mon law.
Judges rarely use them to guide their interpretations in particular cases.
The American Law Institute prepares them.
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