Examlex
Describe the types of activities and taxpayers that are subject to the at-risk rules.
Course of Performance
A term used in contract law referring to the conduct between parties that can help interpret the agreement's terms over time.
Express Terms
Specific conditions and provisions explicitly stated in a contractual agreement.
UCC Article 2
A section of the Uniform Commercial Code that governs the sale of goods, ensuring standardized transactions across state lines.
Statute of Frauds
A legal requirement that certain types of contracts be in writing and signed by the parties involved to be enforceable.
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Q138: How is the donee's basis calculated for