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Atiqa Receives a Nonliquidating Distribution of Land from Her Partnership

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Atiqa receives a nonliquidating distribution of land from her partnership.The partnership purchased the land five years ago for $20,000.At the time of the distribution,it is worth $28,000.Prior to the distribution,Atiqa's basis in her partnership interest is $37,000.Due to the distribution Atiqa and the partnership will recognize income of


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Breach of Contract

Breaching any terms and conditions that were mutually agreed upon in a legally enforceable agreement.

Time Limit

A specific duration within which a task must be completed or a condition must be met.

UCC

An acronym for the Uniform Commercial Code, a comprehensive set of laws governing commercial transactions in the United States.

Breach of Contract

occurs when one party fails to fulfill their obligations under a contract, allowing the other party to seek legal remedies.

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