Examlex
Complete heart block and bradydysrhythmias are the most common indications for pacemaker implantation.A permanent pacemaker (pulse generator and electrodes) initiates atrial or ventricular contraction,or both.What therapy might be used for acute forms of heart block and dysrhythmias that occasionally occur during and after cardiac surgery?
Donee's Basis
The value assigned to a gift or inherited property for the purpose of determining gain or loss when the property is sold by the recipient.
FMV
The estimated sales price of an asset in the marketplace where both buyer and seller are informed and willing.
Code Sections 1245
Refers to a section of the U.S. Internal Revenue Code that deals with the recapture of depreciation upon the sale of certain types of business property.
Recapture Provisions
Regulations that allow the government to collect taxes on previously deducted or credited investment income when certain assets are sold or disposed of.
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