Examlex
Explain why tsunamis are NOT tidal waves.
Replacement Period
The specified time frame within which property must be replaced to defer recognition of gains for tax purposes.
Recognized Gain
The portion of a capital gain that must be reported as income for tax purposes.
Excluded Gain
Profit from the sale of an asset that can be exempt from taxes, often related to home sales under specific Internal Revenue Code sections.
Recognized Gain
The portion of a capital gain on which taxes must be paid, typically realized when an asset is sold for more than its purchase price.
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