Examlex
What is an aptitude-treatment interaction and what are its implications for choosing a training method and training effectiveness?
AMT Adjustments
Modifications required under the Alternative Minimum Tax rules to calculate certain items of income and deductions differently than for regular tax purposes.
Tax Preferences
Certain types of income or deductions that receive preferential tax treatment, affecting the calculation of alternative minimum tax (AMT).
Passive Activities
Economic engagements, such as rental activities or businesses in which the taxpayer does not actively participate, often with specific tax rules.
Passive Losses
Losses incurred from business activities in which the taxpayer does not materially participate, often from real estate.
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