Examlex
The §1231 look-back rule recharacterizes §1231 gains if §1231 losses have created ordinary losses in the last five years.
Top-Level Domain
A Top-Level Domain (TLD) is the last segment of the domain name, such as .com, .org, or .net, which helps categorize internet domain addresses.
LAN Protocol
A LAN Protocol is a set of standards and rules that govern data communication within a Local Area Network, facilitating the exchange of information between connected devices efficiently.
Ethernet
Ethernet is a family of computer networking technologies commonly used in local area networks (LANs), metropolitan area networks (MANs), and wide area networks (WANs).
ISP
Internet Service Provider, a company that provides customers access to the Internet and related services.
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