Realized Gain or Loss Must Be Recognized Unless a Specific

question 96

True/False

Realized gain or loss must be recognized unless a specific Code section provides for nonrecognition treatment.

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Definitions:

Learned Behavior

A changed behavior acquired through experience.

Ethological Displacement

A behavior that occurs when an animal or human engages in an unrelated activity to reduce stress or tension when the normal response is thwarted or impossible.

Redirected Behavior

Behavior redirected from its original target to another object or individual, often seen in animals when the primary target of an action is inaccessible.

Ambivalent Behavior

Actions or attitudes that exhibit simultaneous, often conflicting feelings towards a person, object, or situation, such as love and hate.