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Why Is It Generally Better to Have a Net §

question 59

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Why is it generally better to have a net § 1231 gain year followed by a net § 1231 loss year rather than a net § 1231 loss year followed by a net § 1231 gain year?


Definitions:

Patterns

Recurring characteristics or events that can be identified through analysis and observation.

Conflicts

Disagreements, competitions, or disputes between parties who perceive incompatible goals or interference in achieving their objectives.

Openness

A personality trait or quality of being willing to consider new ideas, experiences, and diverse perspectives, often associated with creativity and adaptability.

Detrimental

Causing harm, damage, or a negative impact on something or someone.

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