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Why Is It Generally Better to Have a Net §

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Why is it generally better to have a net § 1231 gain year followed by a net § 1231 loss year rather than a net § 1231 loss year followed by a net § 1231 gain year?


Definitions:

Personality Disorder

A type of mental disorder characterized by enduring maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts and deviating from those accepted by the individual's culture.

Attention-Deficit Hyperactivity

A neurodevelopmental disorder characterized by patterns of inattention, hyperactivity, and impulsivity that are more severe than typically observed.

DSM-IV

The Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition, a manual published by the American Psychiatric Association outlining standardized criteria for the diagnosis of mental disorders.

Axis I

was used in the DSM-IV (Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition) to classify most major mental health disorders, including mood, anxiety, and psychotic disorders.

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