Detailed Instructions: This is a paraphrasing task. In this task, you're given a sentence and your task is to generate another sentence which express same meaning as the input using different words.
Q: in the case of resident taxable persons , by contrast , net income can be established without difficulty .
A:
on the contrary , in the case of taxpayers-resident taxpayers , the net income can be found without difficulty , according to the commission 's view .