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The Income Tax Act recognizes two major categories of property for income tax purposes: capital property, the disposal of which results in a capital gain or loss (and which could be personal-use-property or listed personal property as well, and as will be explored below)

More characters, items, locations, and lore flesh out the Lorcana universe

Slivers tend to be small, so our Annihilator Slivers will likely die when they attack

Bounce lands have a special ability that triggers when they enter the battlefield, requiring you to return a land you control to your hand