Examlex
Describe how supply and demand affect the price of a product.
Tax Preference Items
Certain types of income, deductions, or credits that are treated favorably under the tax code to encourage specific activities or investments.
Nonrecourse Debt
A type of loan where the lender's recovery options in case of default are limited to seizing the collateral securing the loan, without pursuing further compensation from the borrower.
At-Risk
The term "at-risk" generally refers to the exposure to potential loss or damage, but in finance, it often involves the amount of money invested in a business venture to the extent that it can be lost.
Material Participant
A taxpayer involved in business operations on a regular, continuous, and substantial basis, according to IRS regulations.
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