Examlex
Taxpayer's principal residence is destroyed by a tornado.Taxpayer is single and his realized gain is $400,000.Is it possible for the taxpayer's recognized gain to be $0?
External Attribution
The process of attributing the cause of one's own or another's behavior to factors outside the individual, such as the situation or environment.
Just World
The belief that the world is fundamentally fair and that justice prevails, leading individuals to rationalize injustices or victimization.
Actor-Observer Effect
A cognitive bias in which people tend to attribute their own actions to external circumstances but the actions of others to inherent traits.
Fundamental Attribution Error
The tendency to overestimate the effect of personality or disposition and underestimate the influence of situational factors when explaining others' behaviors.
Q3: The taxpayer voluntarily changed from the cash
Q3: The amount received for a utility easement
Q37: Kate dies owning a passive activity with
Q38: The Code contains two major depreciation recapture
Q39: Green Corporation,a calendar year taxpayer,has alternative minimum
Q41: Several years ago,Ross,who is single,purchased a personal
Q70: Under what circumstances may a partial §
Q70: Sam operates a retail hardware store as
Q82: Irving invests in vacant land for the
Q91: In general,the basis of property to a