Examlex
Carlos has a need to form meaningful bonds with others. According to Self-determination theory, Carlos is trying to satisfy his need for
Basis
Basis refers to the amount of investment in something for tax purposes, usually the cost of acquiring an asset.
Section 1245
A provision of the Internal Revenue Code relating to the recapture of depreciation on certain types of property when sold.
Ordinary
Pertaining to regular or usual conditions, occurrences, or business activities that are not exceptional.
Section 1221
A section of the U.S. Internal Revenue Code that defines all real and personal property subject to depreciation as assets, excluding inventory.
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