Examlex
Similar to like-kind exchanges, the receipt of "boot" under § 351 can cause loss to be recognized.
Recidivism
The tendency of a convicted criminal to reoffend.
Rehabilitation
A process aimed at restoring someone's physical, sensory, intellectual, or mental capabilities that have been lost or diminished.
Offenses
Acts that are prohibited by law and are punishable upon conviction.
Indictment
A formal charge or accusation of a serious crime, typically presented by a grand jury.
Q15: The domestic production activities deduction is intended
Q31: For purposes of a partial liquidation, the
Q46: Netting refers to the process of AMT
Q86: Penny, Miesha, and Sabrina transfer property to
Q88: There is no Federal income tax assessed
Q95: Which of the following would not be
Q102: Is a trust subject to the alternative
Q115: When a corporation has cancellation-of-debt relief in
Q120: With respect to income generated by non-U.S.
Q129: Which of the following income items does