In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision.  Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.

Q: abuse of a minor, the trial court may apply the statutory presumption that Junior and Saul are at substantial risk of being sexually abused. And if the trial court again finds that Rowan sexually abused Agnes, it can conclude that Junior and Saul are at substantial risk of being sexually abused. v. CONCLUSION We REMAND this case to the trial court for proceedings consistent with this opinion. Jurisdiction is RETAINED. 1 . We use pseudonyms to protect the privacy of the parties. 2 . The record does not show that Rowan attempted to obtain the information any other way, such as by scheduling a deposition, before making his motion. 3 . AS 40.25.100-295. AST relied on AS 40.25.120(a)(2), records pertaining to juveniles, and (a)(6), law enforcement records. 4 . 533 P.2d 13, 16 (Alaska 1975) (<HOLDING>). 5 . Rhodes v. Erion, 189 P.3d 1051, 1053 
 Holding statements: (A) holding prison official is deliberately indifferent if he knew that prisoner faced a substantial risk of harm and disregarded that risk (B) holding that mere knowledge of a defect is not sufficient to amount to an eighth amendment claim defendant must also draw the inference that a substantial risk of serious harm exists (C) holding defendants prior conviction for assault related to sexual abuse of a minor even though it did not require an act of sexual abuse because it required intent to commit sexual abuse  and such a mens rea demonstrate the offense was one relating to sexual abuse (D) holding that fathers sexual abuse of daughter demonstrated serious disregard of parental responsibilities and lack of social and moral values that posed substantial risk of harm to sons (E) holding that a party who can show a significant risk of irreparable harm has demonstrated that the harm is not speculative

A: (D)
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Q: speech." The categorical distinction is particularly difficult to apply to statutes that proscribe threats. Generally, threats involve words, or "speech.” Moreover, in the R.A.V. case itself, the Court implicitly suggested that threats did not fall within its exception for statutes "directed at conduct.” See R.A.V., — U.S. at --, 112 S.Ct. at 2546 (describing 18 U.S.C. § 871, which proscribes threats against the President, as fully subject to its general rule). Nonetheless, as I discuss below, at least one panel in this circuit has held that a civil rights statute selectively proscribing threats of force is “directed at conduct” and thus not subject to the R.A.V. general rule. Hayward, 6 F.3d at 1251 (42 U.S.C. § 3631, as applied to a cross-burning incident); cf. J.H.H., 22 F.3d at 826 (<HOLDING>); but cf. United States v. Lee, 6 F.3d 1297, 
 Holding statements: (A) holding that interference with the right to service in a restaurant is chargeable under 18 usc  241 (B) holding that a state is not a person under 42 usc  1983 (C) holding that 18 usc  245 a statute passed on the same day as 42 usc  3631 and for similar purposes constituted a valid enactment under congress thirteenth amendment authority as applied to racially motivated interference with federallyprotected rights (D) holding that 18 usc  1919 did not implicitly repeal 18 usc  1001 (E) holding that 18 usc  241 and 42 usc  3631 fall within a separate exception to rav

A: (E)
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Q: been an uncontrolled taxpayer dealing at arm’s length with another uncontrolled taxpayer.” Ruddick Corp. v. United States, 226 Ct.Cl. 426, 643 F.2d 747, 750 (1981) (quoting Treas.Reg. § 1.482-l(c)) (emphasis omitted). Even if plaintiff inadvertently treated its parent in a non-arm’s length manner, section 482 applies. Section 482 in the Internal Revenue Code is the specific provision that may be used to adjust the prices at which goods and services are transferred between entities owned or controlled by the same interests. It is a well-recognized rule of statutory construction that a specific provision controls when the same subject matter is addressed by a more general provision. See Bulova Watch Co. v. United States, 365 U.S. 753, 758, 81 S.Ct. 864, 867-68, 6 L.Ed.2d 72 (1961) (<HOLDING>); Norman J. Singer, Sutherland Statutory 
 Holding statements: (A) holding that in a proceeding to recover taxes from a nonbankrupt taxpayer the taxpayer has the burden of proving that his taxes complied with the internal revenue code (B) holding wills more specific provision prevails over general provision (C) recognizing that the statute of limitations provision of the aedpa is an affirmative defenses rather than jurisdictional (D) holding that interest accruing on an overpayment of taxes attributable to an unused excess profits credit carryback was governed by a specific provision of the internal revenue code rather than by a general provision (E) holding that general obligation to pay money under a disputed provision of the tax code was not a taking

A:
(D)
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