Examlex
Which profession requires a research dissertation as a prerequisite for a doctoral degree?
AMTI
Alternative Minimum Taxable Income, a measure used to ensure that individuals and corporations pay at least a minimum amount of tax.
Passive Activity
Economic endeavors in which a person is not actively involved on a regular, continuous, or substantial basis, often related to investment income.
Passive Losses
Financial losses occurring from income-generating activities in which the taxpayer does not materially participate, often subject to specific tax rules.
At-Risk Rules
Tax regulations that limit the amount of deductible losses from certain types of investments to the amount the taxpayer has at risk.
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