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In a proportionate liquidating distribution, RST Partnership distributes to partner Riley cash of $30,000, accounts receivable (basis of $0, fair market value of $40,000), and land (basis of $65,000, fair market value of $50,000). Riley's basis was $40,000 before the distribution. On the liquidation, Riley recognizes a gain of $0, and her basis is
$10,000 in the land and $0 in the accounts receivable.
Anxious-Ambivalent Attachment
A type of insecure attachment characterized by intense emotional reliance on a caregiver, mixed with feelings of anxiety and doubt about their support.
Zick Rubin
A social psychologist known for his research on love and romantic relationships, including the development of the Rubin Love Scale for measuring attachment.
Attachment
A deep and enduring emotional bond that connects one person to another across time and space.
Liking
A positive feeling of affection or preference towards someone or something.
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