Examlex
A nonliquidating distribution of cash or property from the partnership to a partner is generally treated as a tax-free return of capital to the extent of a partner's basis.
Implicit
Refers to memories, attitudes, or learning that occurs and can influence behavior without being consciously acknowledged or retrieved.
Declarative Memory
The aspect of human memory that stores facts and events, which can be consciously recalled and articulated.
Context Specificity
Context Specificity is the principle that behaviors, thoughts, and emotions are significantly influenced by the specific circumstances or context in which they occur.
Long-Term Forgetting
This refers to the gradual loss of memory over time, which can occur due to various reasons such as lack of retrieval, interference, or changes in neural connections.
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