Examlex
At a particular point in time, a taxpayer can have one or two principal residences for § 121 exclusion purposes.
Social Expectations
The perceived norms or behaviors that are considered acceptable or typical within a society or group.
Intellectual Functioning
Intellectual functioning refers to the cognitive capabilities of an individual, including problem-solving, learning, planning, and abstract thinking.
Shared Interests
Common activities or hobbies that individuals enjoy together, strengthening their bond.
Relationship Commitment
The emotional and moral pledge to maintain a relationship, characterized by the intent for long-term continuity.
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