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MATCHING
-A type of protein that can act as an antibody
Real Property
Land and anything permanently attached to the land, like buildings, is considered real property.
Capital Asset
A Capital Asset is a significant piece of property such as investments, real estate, and personal items that is not easily sold in the regular course of a business's operations.
Section 1231
A tax term relating to the classification of property that includes depreciable property and real property (e.g., buildings and equipment) used in a trade or business and held for more than one year. gains from the sale of Section 1231 property can be taxed at more favorable capital gains rates rather than ordinary income rates.
Ordinary Loss
A loss resulting from regular business operations that is fully deductible against ordinary income on a taxpayer's tax return.
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