Examlex
The three main types of intellectual property for which legal protection is available are: copyrights, patents, and _______.
Actively Participated
Actively Participated refers to a taxpayer's involvement in the operations and decision-making of an investment or business activity, which may affect tax treatment.
Class Asset
Categories of assets grouped together based on having similar financial characteristics, often used in finance for valuation and risk assessment.
Like-kind Treatment
A tax deferral for exchanges of business or investment properties of similar nature, per Internal Revenue Code Section 1031.
Involuntary Conversion
A loss or destruction of property that is unexpected and not initiated by the property owner, which can have tax implications for gains received from insurance or other compensation.
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