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In the U.S. ,taxes on capital gains are computed using
Suspension
Means by which axles are attached to the vehicle frame; supports the frame and dampens it from road shock using springs (leaf, air, torsion, rubber, etc).
Landing Gear
The retractable legs used to support a semi-trailer when not coupled to a tractor; most have gear-actuated, retractable legs but hydraulic and lock-pin systems are also available.
Rigid Double-Drawbar System
A specific hitching setup in towing configurations where two drawbars are used in a rigid manner to link a truck and a trailer or between trailers.
Pivot Points
Locations on a vehicle or machinery where parts pivot or rotate around a fixed point, crucial for the movement or operation of certain components.
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