Examlex
If Section 1231 gains exceed Section 1231 losses, the excess of the gains over the losses is added to long-term capital gains, assuming there are no prior years' net Section 1231 losses to recapture.
Creative Discussions
Conversations aimed at generating innovative ideas or solutions through collaborative thinking and open exchange of views.
Senior Managers
High-level executives responsible for overseeing the operations within an organization and making strategic decisions.
Zero-Tolerance Policies
Policies that enforce strict consequences for specific offenses, without room for discretion or consideration of circumstances.
Process Innovation
The introduction of new or significantly improved production or delivery methods in business.
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