Examlex
Which of the following statements describe truncus arteriosus?
I. It is a rare defect in which a single great artery arises from the ventricles of the heart.
II. If PVR increases relative to systemic vascular resistance (SVR) , more blood flows to the lungs through the truncus, decreasing systemic cardiac output.
III. Oxygen should be avoided in almost all circumstances in the preoperative setting.
IV. Patients may undergo complete biventricular repair in the newborn period.
Section 1245
A section of the U.S. Internal Revenue Code that deals with the tax treatment of depreciable property and requires the recapture of depreciation upon sale of the property as ordinary income.
Section 1231
A tax provision related to the treatment of gains and losses on property used in a trade or business or held for the production of income.
Depreciation
A method of allocating the cost of a tangible asset over its useful life.
Short-Term Capital Loss
A loss realized from the sale of a capital asset, such as stock, held for one year or less, which can be used to offset capital gains for tax purposes.
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