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Unrecaptured §1250 Gain Is Taxed at a Maximum Rate of 25

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Unrecaptured §1250 gain is taxed at a maximum rate of 25 percent.


Definitions:

Template

A stored pattern or model to which incoming information is matched in order to be recognized and classified.

Template-Matching Theory

An approach to pattern recognition that posits the mind matches stimuli to templates or patterns in the brain to recognize and identify them.

Template Matching

A method in pattern recognition where a predefined template or shape is compared to potential matches within a larger set or scene.

Word Superiority Effect

The phenomenon in which words are easier to recognize and process in isolation than letters alone or letters in non-words.

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