Examlex
In deciding to enact the alternative minimum tax, Congress was concerned about the inequity that resulted when taxpayers with substantial economic incomes could avoid paying regular income tax.
Upstairs Tenant
A person or entity that resides or operates in the upper floors of a multi-story building, often in the context of residential leasing.
Tenancy At Will
A type of tenancy agreement where either the tenant or the landlord may terminate the arrangement at any time by providing sufficient notice.
Lease Terminates
The condition or point in time when a lease agreement comes to an end, either through expiration of its term or by other means outlined in the agreement.
Permanent And Substantial Injury
Injury that results in long-term or lasting negative effects on an individual's physical or mental health or functional capabilities.
Q33: To qualify for the § 121 exclusion,
Q46: In 2013, Aaron purchased a classic car
Q51: For tax purposes, "travel" is a broader
Q58: During the year, Eve (a resident of
Q71: The § 222 deduction for tuition and
Q72: Nontaxable stock dividends result in no change
Q111: Shontelle received a gift of income-producing property
Q113: Jason owns Blue Corporation bonds (face value
Q121: An office building with an adjusted basis
Q135: Alfredo, a self-employed patent attorney, flew from