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Transactions between related parties that result in disallowed losses might later provide a tax benefit to the related party buyer.
Characteristics
Features or qualities that serve to identify, describe, or distinguish someone or something.
Cultural
Pertaining to the customs, arts, social institutions, and achievements of a particular nation, people, or other social group.
Contextual
Related to, dependent on, or being the context of a situation or event which influences its meaning or effect.
Biological
Relating to biology; pertaining to the science of life or living organisms.
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