Examlex
Whether or not female ejaculation is anything other than the release of urine is controversial.
Constructively Received
Income considered received by the taxpayer once it is made available to them, not necessarily when actually in hand.
Income
Financial gains obtained regularly as a result of working or investing.
Imputed Interest Rules
IRS rules that assign a market-rate interest value to certain transactions where no interest or an unrealistic amount of interest is charged.
Personal Residence
A dwelling where an individual lives for the majority of the tax year, which can include a house, apartment, trailer, or boat.
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