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____________________________ is broadly defined as the process that seeks to ensure organizations are capable of withstanding any disruption to normal functioning
Portfolio Income
Income from investments, including dividends, interest, and capital gains.
Material Participant
An individual who is actively involved on a regular, continuous, and substantial basis in the operations of a business, affecting their tax treatment of losses.
Form 6198
An IRS form used by taxpayers to determine the amount of loss from an at-risk activity that is deductible.
IRC
The Internal Revenue Code, which is the comprehensive set of tax laws in the United States governing federal tax obligations.
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