Examlex
The goal of the alimony recapture rules is to properly define the substance of payments made to a former spouse in order to ensure proper tax treatment.These rules "lookback" to the following years for the calculation:
Piracy
is the unauthorized use or reproduction of another's work, often relating to copyright infringement, especially in the context of software, music, and movies.
Registered Ships
Vessels that are officially listed with a specific country's registry to identify the nation of registration and ensure compliance with that nation's laws and regulations.
Sailors
Individuals who operate or work aboard ships, navigating and maintaining them.
Good-faith Purchaser
Someone who buys property without knowledge of any existing claims or defects against it, thus acquiring free and clear ownership.
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