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How is an IQ score determined using the Wechsler scales?
Passive Loss Rules
Tax provisions limiting the amount of loss investors can claim from passive activities, such as rental properties, to offset other income.
Income
Funds acquired regularly from labor or investment returns.
At-risk Amount
The maximum value taxpayers are at risk of losing in an investment, affecting the deductible loss limit in tax declarations.
Ordinary Loss
A loss derived from normal business operations or transactions that is not classified as a capital loss.
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