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Consider the following 1H NMR to answer the following question. Spectrum obtained from: SDBSWeb : http://riodb01.ibase.aist.go.jp/sdbs/ (National Institute of Advanced Industrial Science and Technology, 11-07-08)
This compound is known to contain both a -C=O group and an -OH group. Based on this spectrum, this compound would be classified as aliphatic carboxylic acid.
Short-term Capital Loss
A loss realized from the sale or exchange of a capital asset held for one year or less, which can be used to offset capital gains for tax purposes.
Long-term Capital Gain
A profit from the sale of an asset held for more than a year, typically taxed at a lower rate than regular income.
Section 1245
A section of the U.S. Internal Revenue Code that defines the tax treatment of the gain from the sale of depreciable property.
Recapture
A process in which previously deducted or credited amounts are added back to taxable income or tax liability under certain conditions.
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