Examlex
According to courts in the United States,pricing is predatory only if companies set prices below their average total cost and actually lose money in order to drive their competitors out of business.
FMV
The Fair Market Value represents the price at which property would be sold in an open market scenario.
Unrecaptured 1250 Gain
A type of gain on the sale of depreciable real property that’s taxed at a different rate than other capital gains.
Depreciation
The systematic allocation of an asset's cost over its useful life, reflecting its loss of value over time.
Gift Tax
A levy imposed on the act of transferring property from one person to another without receiving full value or any compensation in return.
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