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Examples: The state has evidence to the contrary. That is a federal offense. The State Board of Equalization collects sales taxes. We will visit three states during our summer vacation. The Federal Bureau of Investigation has been subject to much scrutiny and criticism lately. Her business must comply with all county, state, and federal laws. Rule 10. You may capitalize words such as department, bureau, and office if you have prepared your text in the following way: Example: The Bureau of Land Management (Bureau) has some jurisdiction over Indian lands. The Bureau is finding its administrative role to be challenging. Rule 11. Do not capitalize names of seasons. Example: I love autumn colors and spring flowers. Rule 12. Capitalize the first word of a salutation and the first word of a complimentary close. Examples: Dear Ms. Chan: My dear Mr. Sanchez: Very truly yours, Rule 13. Capitalize words derived from proper nouns. Example: I must take English and math. English is capitalized because it comes from the proper noun England, but math does not come from mathland. Rule 14. Capitalize the names of specific course titles. Example: I must take history and Algebra 2. 108
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