Examlex
Nontaxable stock dividends result in no change to the total basis of the old and new stock.
Spousal Equivalents
Individuals who are not legally married but have a relationship akin to marriage, receiving similar benefits and recognitions in certain contexts.
Common Law Marriage
A legally recognized union that occurs when a couple lives together for a period of time and holds themselves out to friends, family, and the community as being married, but without ever going through a formal ceremony or obtaining a marriage license.
Domestic Partner Benefits
Employee benefit policies that extend health insurance and other perks to domestic partners, akin to those traditionally reserved for spouses.
Case Management
A collaborative process of assessment, planning, facilitation, and advocacy for options and services to meet an individual's holistic needs through communication and available resources to promote quality cost-effective outcomes.
Q24: A taxpayer is considered to be a
Q28: Chris receives a gift of a passive
Q71: Herbert is the sole proprietor of a
Q72: Agnes,a calendar year taxpayer,lists her principal residence
Q79: If the cost of uniforms is deductible,their
Q83: Allan has a tentative general business credit
Q90: Wes's at-risk amount in a passive activity
Q92: Interest income on private activity bonds issued
Q97: An individual had the following gains and
Q120: Section 1231 property generally does not include