Examlex
Which of the following individuals is not considered a relative for purposes of the related parties loss disallowance rules under Sec.267?
Cognitive Ability
The capacity of the brain to process information, reason, remember, and relate objects and concepts.
Physical Traits
Characteristics that are observable and measurable, mainly pertaining to the body.
Creativity
The ability to produce original and unusual ideas, or to make something new and imaginative.
Flexibility
The capacity to adapt, change, and be versatile in response to different circumstances or demands.
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