Examlex
Manufacturing accounts for _________ of all business investment in research and development in Canada.
Joint Tax Return
A combined tax return filed by married couples or civil partners, allowing them to report their incomes, exemptions, and deductions together.
Limited Partnership Loss
Refers to financial losses within a limited partnership, impacting the tax liabilities and capital accounts of the partners involved.
Passive Activity Loss Rules
Tax regulations that limit the deductibility of losses from passive activities to income generated by those activities.
At-risk Rules
IRS rules limiting the amount of deductible losses from business or income-producing activity based on the taxpayer's financial stake in the activity.
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