Examlex
Discuss the problems of immigration that America's urban centers faced and were unable to solve between the 1830s and the 1850s.
Section 1245
A section of the U.S. Internal Revenue Code that defines the tax treatment of the gain from the sale of depreciable property.
Recapture
A process in which previously deducted or credited amounts are added back to taxable income or tax liability under certain conditions.
Short-term Capital Gain
A profit from the sale of an asset held for one year or less, taxed as ordinary income.
Long-term Capital Loss
A loss realized from the sale of a capital asset held for more than one year, which can offset capital gains and reduce taxable income.
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