{"component":{"type":17,"accent_color":10660273,"components":[{"type":10,"content":"-# WikiRNG · Roll of 10/15/2026 · by [plaz](https://wikirng.com/u/plaz)"},{"type":10,"content":"## [Recognition (tax)](https://wikirng.com/roll/L46SmxXpCV)"},{"type":10,"content":">>> In U.S. Federal income tax law, recognition is among a series of prerequisites to the manifestation of gains and losses used to determine tax liability. First, in the series for manifesting gain and loss, a taxpayer must \"realize\" gain and loss."},{"type":14,"divider":true,"spacing":1},{"type":10,"content":"### ⬜ Basic · 14,814 SP\n-# Bottom 11%"},{"type":14,"divider":true,"spacing":1},{"type":10,"content":"🟩 🗺️ **Scenic Route** · Notable · +6,134 SP\n-# Takes 25+ first-link clicks to reach Philosophy.\n🟩 📦 **Time Capsule** · Notable · +4,410 SP\n-# Not edited in 5+ years.\n⬜ 🫙 **No Short Description** · Basic · +979 SP\n-# Has no short description.\n⬜ 🔖 **Disambiguated** · Basic · +838 SP\n-# Title ends in a bracketed note.\n⬜ 🩻 **Bare Bones** · Basic · +675 SP\n-# Wikidata item has 3 or fewer statements.\n⬜ 🎓 **.edu** · Basic · +623 SP\n-# Links to a university site (.edu).\n-# +4 more badges"},{"type":14,"divider":true,"spacing":1},{"type":1,"components":[{"type":2,"style":5,"label":"View roll","url":"https://wikirng.com/roll/L46SmxXpCV"},{"type":2,"style":5,"label":"Read on Wikipedia","url":"https://en.wikipedia.org/wiki/Recognition_(tax)"}]},{"type":10,"content":"-# Article text from Wikipedia, CC BY-SA 4.0"}]}}