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Ralph borrowed $4 million and used the proceeds in his internet business. The interest on this debt is not subject to an interest limitation if Ralph's business has average annual gross receipts of $25 million or less for the prior three taxable years.
Public Speaking
The art of effectively communicating to an audience through speech, often for the purpose of informing, persuading, or entertaining.
Apprehensive
Feeling anxious or fearful that something bad or unpleasant will happen.
Main Points
The primary or most important ideas, facts, or arguments presented in a discussion or text.
Memorable Take-Away
A key impression or central message that remains with the audience after a presentation or communication.
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