The new tax law will not take ________ until next month.

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问题 The new tax law will not take ________ until next month.

选项 A、action
B、place
C、office
D、effect

答案D

解析 考查短语搭配。四个选项均可与take构成动词短语:take action“采取行动”,take place“发生”,take office “就职”,take effect“生效”。根据施动者tax law与时间状语until next month,D项符合题意。
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