Examlex
Describe what is housed within the umbilical cord.
Involuntary Conversion
A forced exchange or loss of property through theft, destruction, or condemnation, with potential tax implications.
Depreciation Recapture
A tax provision that allows the IRS to collect taxes on any profitable sale of an asset that had previously benefited from tax deductions through depreciation.
Installment Method
The installment method is a tax provision that allows taxpayers to spread income recognition over the period they receive payments from the sale of certain property.
Gain Recognized
The profit realized from the sale of assets over its adjusted basis, which must be reported for tax purposes.
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