Examlex
In Microsoft Access, a report is created using a process similar to that for forms.
Trade or Business
An activity undertaken by a person or entity for the purpose of earning profit from selling goods or services.
Capital Assets
Long-term property owned for investment or personal purposes, including stocks, bonds, real estate, and equipment.
IRC
The Internal Revenue Code, which is the comprehensive set of tax laws created by the Internal Revenue Service in the United States.
Personal or Investment Purposes
The intention behind acquiring or using property, either for personal enjoyment or to generate income or profit.
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