Examlex
What are the functions of money?
Rental Loss
Occurs when the costs of maintaining and renting out a property exceed the income it generates, leading to a financial loss for the owner.
Standard Deduction
A fixed dollar amount that reduces the income on which you're taxed, varying by filing status, and claimed by those not itemizing deductions.
AMT Adjustments
Modifications required under the Alternative Minimum Tax rules to calculate certain items of income and deductions differently than for regular tax purposes.
Tax Preferences
Certain types of income or deductions that receive preferential tax treatment, affecting the calculation of alternative minimum tax (AMT).
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