You owe tax on April 15 on $100,000, unless you reverse the transaction — a process called recharacterization.

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Alternatively, the throwout rule, adopted by only a few states, eliminates or “throws out” sales from the denominator of the apportionment factor when sales are not taxable in the destination state.

Around Christmastime, Jamaicans use small brown and green gungo peas (also known as pigeon peas or congo peas), but the rest of the year, when gungo peas are not in season, they often substitute red kidney beans.