Examlex
What is a pass-through relationship?
Basis
The amount of investment in property for tax purposes, used to calculate gain or loss on a sale or disposition.
Capital Gain
The profit from the sale of property or an investment, calculated as the difference between the selling price and the purchase price.
Cash Dividend
A payout of a company's earnings to its shareholders in the form of cash.
AMT
Alternative Minimum Tax, a parallel tax system designed to ensure that individuals and corporations pay at least a minimum amount of taxes.
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