Examlex
The scattered x-ray from a Compton interaction usually retains _____ of the energy of the incident photon.
Passive Loss Rules
are tax rules that limit the ability to deduct losses from passive activities unless the taxpayer materially participates in the activity.
Passive Activity
Economic activities in which the investor does not materially participate, often related to rental property or businesses in which the person does not actively manage.
At-Risk Amount
The value of money that an investor can actually lose in an investment, often determining the limit of deductible losses in tax contexts.
AMT Purposes
For Alternative Minimum Tax calculations, specific adjustments and tax preference items that determine AMT taxable income.
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