Examlex
The CNO cycle requires higher temperatures than those needed in the proton-proton fusion chain.
Surtax
An additional tax levied on top of the base tax rate for specific purposes or income brackets.
MAGI
Modified Adjusted Gross Income is a measure used by the IRS to determine eligibility for certain tax benefits, adjusting the gross income by adding back certain deductions.
Short-term Gain
Profit realized from the sale of assets held for a year or less, subject to taxes at ordinary income rates in many jurisdictions.
Long-term Gain
The profit from the sale of an asset held for more than a year, subject to lower capital gains tax rates.
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