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Which sign is possible in an alternative hypothesis?
Preferential Tax Rates
Lower tax rates applied to certain types of income, such as long-term capital gains and qualified dividends, compared to ordinary income tax rates.
Corporation
A legal entity owned by shareholders with rights and responsibilities distinct from those of its owners, recognized by law as a single entity.
Pro Rata Distribution
Pro rata distribution is a method of allocating a proportional amount or share of something such as dividends, assets, costs, or liabilities among all parties based on their respective shares.
FMV
Fair Market Value, the price that property or an asset would sell for on the open market under current conditions.
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