Examlex
SDH was developed in Europe by ITU-T.
Materially Participate
Involvement in the operations of a business or activity in a regular, continuous, and substantial way, affecting the tax consequences.
AMT Tax Rate
The percentage applied to compute the Alternative Minimum Tax, ensuring that taxpayers pay a minimum amount of tax.
Qualified Nonrecourse Financing
Debt financing for which the borrower is not personally liable and which is secured by real property used in the borrower’s trade or business.
At-Risk
A term indicating exposure to potential loss or damage, often used in financial, health, and safety contexts.
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