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According to the original frustration-aggression hypothesis put forth by Dollard and his colleagues,
Capital Assets
Long-term property owned for investment or personal purposes, including stocks, bonds, real estate, and equipment.
IRC
The Internal Revenue Code, which is the comprehensive set of tax laws created by the Internal Revenue Service in the United States.
Personal or Investment Purposes
The intention behind acquiring or using property, either for personal enjoyment or to generate income or profit.
Preferential Tax Rates
Lower tax rates applied to specific types of income, such as capital gains or qualified dividends, which are taxed at a different rate than ordinary income.
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