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Jaime has a basis in her partnership interest of $50,000 when the partnership distributes (in an operating distribution)two parcels of land to Jaime, each valued at $30,000. Prior to the distribution, the partnership's basis in parcel A is $40,000 and the basis in parcel B is $20,000. Jaime allocates $20,000 of basis to parcel A and $30,000 of basis to parcel B.
Hydrogen Bonds
Weak bonds between molecules or within parts of a single molecule resulting from the attraction between a hydrogen atom and a more electronegative atom.
Surface Tension
A physical property of the surface of a liquid that makes it behave as though it is covered by a stretched elastic membrane.
DNA Strands
The two long chains of nucleotides that twist around each other to form a double helix structure in DNA.
Vinegar
A sour-tasting liquid made from the fermentation of diluted alcohol products, often used as a condiment or for pickling.
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