Examlex
If property received as a gift has a basis of the fair market value of the property on the date of the gift,the donee's holding period starts on the day after the date of the gift.
NMR Spectrum
A representation of the nuclear magnetic resonance of a compound, showing the environment of hydrogen or carbon atoms.
Proton Spin Decoupled
A technique in nuclear magnetic resonance (NMR) spectroscopy that simplifies the spectrum by removing interactions between proton spins.
Distinct Quartets
Unique groupings of four elements or signals, often referencing specific patterns in spectroscopy or nuclear magnetic resonance (NMR) studies.
Off-Resonance Decoupled
A technique in NMR spectroscopy used to simplify the spectrum by selectively irradiating and removing the coupling of certain nuclei.
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