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The French expression that describes both puff pastry and the process for making it is
At-Risk
A term indicating exposure to potential loss or damage, often used in financial, health, and safety contexts.
Adjusted Basis
The value of an asset for tax purposes, calculated by modifying the original cost with improvements, depreciation, and other factors.
Passive Activity
An economic activity in which the taxpayer does not materially participate, often referring to certain rental activities or business ventures.
Tax Preference Items
Certain types of income, deductions, or credits that are treated favorably under the tax code to encourage specific activities or investments.
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