Examlex
____ is the default file name for the output of program compilation procedures.
Capital Asset
Any type of asset that is held for investment or for personal use, including stocks, bonds, real estate properties, and collectibles, among others.
Taxpayer
An individual or entity legally obligated to pay taxes to a governmental authority, such as the IRS.
Section 1231
A tax provision that allows for the favorable tax treatment of gains on the sale or exchange of certain types of property used in a business.
Trade or Business
An activity carried out for the purpose of earning income or profit, involving regularity and continuity in operations.
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