Examlex
Psychoanalytic explanations for attachment were important because they drew attention to the importance of early contact between mother and infant
Significant Participation Activities
Activities involving substantial time participation, typically more than 100 hours annually, that can impact taxation, especially in passive income situations.
Adjusted Gross Income
An individual's total gross income minus specific deductions, used to determine taxable income and eligibility for certain tax benefits.
At-Risk Amount
The maximum amount of money an investor stands to lose in an investment, which limits loss deduction claims for tax purposes.
Passive Loss Rules
are tax rules that limit the ability to deduct losses from passive activities unless the taxpayer materially participates in the activity.
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