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Gain is recognized by an S corporation when it distributes appreciated property to its shareholders.
Hornworts
A group of non-vascular plants belonging to the division Anthocerotophyta, characterized by a horn-like structure which is the sporophyte growing from a flat, green thallus.
Alternation of Generations
A type of life cycle characteristic of plants and a few algae and fungi in which they spend part of their life in a multicellular n gametophyte stage and part in a multicellular 2n sporophyte stage.
Gametophyte
The reproductive stage in the life cycle of plants and algae where gametes, the cells responsible for reproduction, are created.
Sporophyte
The diploid multicellular stage in the life cycle of plants and algae that produces spores through meiotic division.
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