Examlex
If we use an out of range index with a vector, there will be an error message from the compiler.
Recognized Gain
The portion of a gain that is subject to tax, as realized from the sale or exchange of a capital asset beyond the original purchase price.
Section 1245
A section of the U.S. Internal Revenue Code that deals with the tax treatment of depreciable property and requires the recapture of depreciation upon sale of the property as ordinary income.
Section 1231
A tax provision related to the treatment of gains and losses on property used in a trade or business or held for the production of income.
Depreciation
A method of allocating the cost of a tangible asset over its useful life.
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