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_____ training has been found to improve an employee's subjective and physical well-being.
Services
Services refer to non-tangible activities provided by one party to another, often for a fee, such as consulting, entertainment, or maintenance.
Imputed Interest
Interest that the IRS assumes was paid or received on a below-market loan, even though no actual interest payments were made, to prevent tax avoidance through interest-free loans.
Below Market Interest Rate
An interest rate that is lower than the current market rate, often provided as an incentive or through a subsidy.
Taxpayer
An individual or entity that is obligated to make payments to a governmental authority based on income earned or transactions conducted.
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