Examlex
If a corporation has no E&P,a distribution is ordinary income to the extent of the shareholder's basis with any excess treated as capital gain.
Preschooler
A child between the ages of about three and five years, who is not yet attending kindergarten or the equivalent.
Nursing Intervention
Actions undertaken by a nurse to help a patient address a health challenge, including direct care, counseling, or health education.
Disability
A condition that restricts a person's ability to perform certain tasks or activities due to physical or mental impairments.
Support System
A network of individuals or groups that provides emotional, informational, and practical assistance.
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