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Some is used for positive sentence and any is used for negative and interrogative sentence.

e.g. I have some books, I do not have any books, did you have any books?

However, we use "any" in some of the positive sentences. Please shed some light.

Example: You have not provided any explanations why you banged the door this morning.

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@Cristi posted:

For example: I sold my investment property for a million and any gains that I made is subject to tax.

In the sentence above "gains" is plural, so you should say:

- Any gains that I made are subject to tax.

"Any" can be used in the affirmative to indicate "all, if there is/if there are (any)." The condition is easier to understand in the future:

- Any gains (that) I make will be subject to tax.

The sentence above means: I'm not sure if will make any gains, but, if I do, all of them will be subject to tax.

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