| 1 | This document includes many articles. | |
| 2 | The spirit of a law is more important than its word. | |
| 3 | Regulations prescribe that a lawyer draw up the paper. | |
| 4 | No such legal provisions are likely in European contracts. | |
| 5 | The tax code makes provisions for such practices, though, admittedly, they can be tough to enforce. |