Examlex
Which of the following sections does not recapture or recharacterize a taxpayer's gain?
Susto
A cultural illness primarily found in Latin America, characterized by severe anxiety, restlessness, and fear believed to be caused by a frightful event.
Insomnia Disorder
A chronic condition characterized by difficulty falling asleep, staying asleep, or experiencing restorative sleep, leading to significant distress or impairment in important areas of functioning.
Sleep Disruption
Interruptions in the normal sleep cycle, leading to poor sleep quality or sleep disorders.
Substance Use
Involves consuming chemical substances that can alter the mind or body, including legal, illegal, recreational, prescription, and over-the-counter drugs.
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