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The Fermi temperature is:
AMT Income
Alternative Minimum Tax (AMT) income is a method of calculating taxable income according to parallel tax rules to ensure that certain taxpayers pay at least a minimum amount of tax.
Corporation
A legal entity recognized by law as separate from its owners, capable of holding assets, incurring liabilities, and conducting business.
FMV
Fair Market Value (FMV) refers to the price at which an asset would sell in the marketplace under conditions where both buyer and seller have reasonable knowledge of the asset and are willing to trade without external pressures.
Basis
Basis is the amount of investment in property for tax purposes, used to calculate gain or loss on a sale or other disposition of the property.
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