Examlex
How much RAM can a 64-bit processor theoretically access?
Separately Stated Item
Items on a partnership's or S corporation's income tax return that are listed separately to ensure proper treatment at the individual level.
Partnership
A legal form of business operation between two or more individuals who share management and profits.
Capital Gain
The profit from the sale of a capital asset, such as stock, bond, or real estate, when the sale price exceeds the purchase price.
Substantially Appreciated Inventory
Inventory items whose market value exceeds their basis significantly, affecting tax considerations during their sale or donation.
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