Examlex
Culture is the narrowest interpersonal determinant of consumer behaviour.
Code Sections 1245
Refers to a section of the U.S. Internal Revenue Code that deals with the recapture of depreciation upon the sale of certain types of business property.
Recapture Provisions
Regulations that allow the government to collect taxes on previously deducted or credited investment income when certain assets are sold or disposed of.
Real Property
Land and anything permanently attached to the land, like buildings, is considered real property.
Capital Asset
A Capital Asset is a significant piece of property such as investments, real estate, and personal items that is not easily sold in the regular course of a business's operations.
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