Examlex
The Section 1231 look-back rules change the character of capital losses incurred in the
previous 5 years.
Market Price
The present rate at which a service or asset is available for purchase or sale on the market.
Contract Price
The agreed-upon amount of money one party will pay another in exchange for the fulfillment of agreed-upon obligations.
Market Price
The going rate at which a service or an asset is available for buy or sell in the particular market.
Actual Price
The real, final amount paid for goods or services, including all discounts, charges, and taxes.
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