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  2. Qualified personal residence trust - Wikipedia

    en.wikipedia.org/wiki/Qualified_personal...

    To escape valuation under Code section 2702 (i.e., retained interest valued at zero), a PRT must comply with the following two primary requirements: (i) the trust may hold only one residence which must be used as the grantor's personal residence during the term of the trust; and (ii) the trust may not allow the sale of the residence during the term of the trust.

  3. List of political term limits - Wikipedia

    en.wikipedia.org/wiki/List_of_political_term_limits

    Maximum number of terms Office Maximum number of terms Algeria: President: Two 5-year terms, since 2016 constitution reform

  4. Term limits in the United States - Wikipedia

    en.wikipedia.org/wiki/Term_limits_in_the_United...

    In the context of the politics of the United States, term limits restrict the number of terms of office an officeholder may serve. At the federal level, the president of the United States can serve a maximum of two four-year terms, with this being limited by the Twenty-second Amendment to the United States Constitution that came into force on February 27, 1951.

  5. Qualified and Nonqualified Dividend Tax Rates for 2024-2025 - AOL

    www.aol.com/dividend-tax-rates-know-2023...

    The qualified dividend tax rate for tax year 2024– filing in 2025– is either 0%, 15% or 20%. These rates are influenced by your tax bracket , which is determined by your filing status and ...

  6. Term of patent in the United States - Wikipedia

    en.wikipedia.org/wiki/Term_of_patent_in_the...

    The original patent term under the 1790 Patent Act was decided individually for each patent, but "not exceeding fourteen years". The 1836 Patent Act (5 Stat. 117, 119, 5) provided (in addition to the fourteen-year term) an extension "for the term of seven years from and after the expiration of the first term" in certain circumstances, when the inventor hasn't got "a reasonable remuneration for ...

  7. Patent Act of 1836 - Wikipedia

    en.wikipedia.org/wiki/Patent_Act_of_1836

    The option of extending an existing patent's term for an additional seven years, making the maximum term of patent 21 years. (This was abolished in 1861 and replaced with a single 17-year term.) The hiring of professional patent examiners. Initially only one examiner was hired, but soon a second one was hired to handle the increased workload.

  8. Twenty-second Amendment to the United States Constitution

    en.wikipedia.org/wiki/Twenty-second_Amendment_to...

    He had served nearly all of Franklin Roosevelt's unexpired 1945–1949 term and had been elected to a full four-year term beginning in 1949. [13] But with his job approval rating at around 27%, [ 21 ] [ 22 ] and after a poor performance in the 1952 New Hampshire primary , Truman chose not to seek his party's nomination.

  9. Qualified residence interest - Wikipedia

    en.wikipedia.org/wiki/Qualified_residence_interest

    The mechanics of the qualified residence interest deduction are given in §163(h)(3) of the IRC. In order to use the deduction, the taxpayer must have paid or accrued interest during the taxable year from one of two of the following sources. [6]