Examlex
Prison administrators use institutional programs to help manage prison residents' .
Schedule D
A form used with tax returns to report capital gains and losses from transactions of capital assets.
Trade or Business
An activity undertaken by a person or entity for the purpose of earning profit from selling goods or services.
Capital Assets
Long-term property owned for investment or personal purposes, including stocks, bonds, real estate, and equipment.
IRC
The Internal Revenue Code, which is the comprehensive set of tax laws created by the Internal Revenue Service in the United States.
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