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When a taxpayer disposes of a passive activity by gift, what happens to any unused passive activity losses?
Social Agent
An individual or entity that interacts with other members of society, influencing and being influenced by social structures and processes.
Gender Related
Concerns, behaviors, or norms associated with being male or female in a particular cultural or societal context.
Social Development
The process by which individuals learn and adapt behaviors that are necessary for integrating into society and social groups.
Socially Interdependent
Relying on others and being relied upon in social relationships, indicating a mutual dependence between individuals in a society.
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