Examlex
Integrate the function.
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Investor
An individual or institution that allocates capital to investments with the expectation of receiving financial returns.
Materially Participate
Regular, continuous, and substantial involvement in business operations, determining if a tax loss is passive or nonpassive.
Passive Income
Earnings derived from a rental property, limited partnership, or other enterprises in which a person is not actively involved.
At-risk
Pertains to the amount of money invested in an activity that could be lost, used in tax contexts to limit deductions.
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