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Do most distributions made by a partnership require a Sec. 751 calculation?
Marijuana
A psychoactive plant, Cannabis sativa, used both recreationally and medicinally for its relaxing and euphoric effects.
Cognitive Effects
Changes in thinking, understanding, learning, or remembering that can result from various factors, including environmental, psychological, or biological causes.
Dementia
Deterioration in cognitive and behavioral functioning due to physiological causes.
Physiologically Caused
Originating from or prompted by the functioning of an organism’s body.
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