Examlex
Coral reefs form in areas where seawater temperatures average no less than:
Moving Expenses
Costs incurred for relocating for a new job or business location that were once deductible under certain conditions, but are now limited following recent tax law changes.
Old Residence
Refers generally to a taxpayer's previous home or dwelling before moving to a new location.
Distributions
Payments made from a business, trust, or investment fund to its owners or investors, usually in the form of cash or stock.
Qualified Medical Expenses
Out-of-pocket medical costs that are deductible for tax purposes, assuming they exceed a certain percentage of the taxpayer's AGI.
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