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People who are hungry usually score higher on memory tests than do people who are not hungry.
Active Income/Loss
Income or losses generated from direct business activities or employment, as opposed to passive income from investments.
Passive Income/Loss
Earnings from rental property, limited partnerships, or other enterprises in which the individual is not actively involved.
Passive Activity Loss Rules
Regulations that limit the amount of losses taxpayers can deduct from passive activities, such as rental properties, against other income.
At-Risk Rules
Tax regulations limiting the amount of deductible losses from certain types of investments to the amount actually at risk.
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