Examlex
Since loss property receives a in basis without any loss recognition, S corporation distributions of loss property generally should be .
Equatorial Latitudes
The region near the equator, characterized by a hot climate year-round due to receiving the most direct sunlight.
Temperate Latitudes
Regions of the Earth lying between the tropics and the polar circles, characterized by moderate temperatures and distinct seasonal changes.
Pollutants
Substances that contaminate the environment, causing harm or discomfort to organisms.
Montreal Protocol
An international treaty designed to protect the ozone layer by phasing out the production of numerous substances responsible for ozone depletion.
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