Examlex
The main phloem-conducting cells are
Capital Loss
A financial loss that occurs when the selling price of an investment is less than its purchase price.
Gift Tax
A federal tax on the transfer of property by gift from one individual to another, where the giver receives nothing or less than full value in return.
Assumed Mortgage
When a property buyer takes over the seller's existing mortgage, it is referred to as an assumed mortgage.
Recognized Gain
The portion of a gain that is subject to tax, as realized from the sale or exchange of a capital asset beyond the original purchase price.
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