A(n) _____ Represents a Particular Type of Object in the Real

question 21

Multiple Choice

A(n) _____ represents a particular type of object in the real world.

• A) attribute
• B) entity
• C) relationship
• D) node

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Definitions:

Passive Losses

Financial losses occurring from income-generating activities in which the taxpayer does not materially participate, often subject to specific tax rules.

At-Risk Rules

Tax regulations that limit the amount of deductible losses from certain types of investments to the amount the taxpayer has at risk.

Passive Activity Losses

Financial losses in activities in which the taxpayer does not materially participate, with limitations on their use to offset other income.

Passive Losses

Financial losses from activities in which the taxpayer does not materially participate, such as rental property.