Examlex
For purposes of applying the passive loss limitations for rental real estate,active participation requires a greater time commitment by the taxpayer than does material participation.
Out-Group
A social group toward which a person feels a sense of competition or opposition.
Social Identity Theory
A psychological theory that explains how individuals categorize themselves and others into groups, leading to identification with one's own group and discrimination against others.
Social Comparison
The comparison of oneself to others in ways that raise one’s self-esteem.
Control Group
A control group is a baseline group in an experiment that does not receive the experimental treatment, allowing researchers to measure the effect of the treatment by comparing it to this group.
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