Additional • Allow • Allowing • Asset • Assets • Available • Being • Business • Calculation • Capital • Clearly • Component • Corporations • Date • Detailed • Disposal • Election • Estate • Exemption • File • Gains • Having • Increase • Inheritance • Inventory • Land • Liability • Limitations • Make • Making • Portion • Recognize • Records • Required • Retaining • Section • Sell • Start • Taxpayer • Taxpayers • Their • Them • There • Until • Used • When • While • Written • Year • Yes