Examlex
If an S corporation distributes appreciated property as a dividend, it must recognize gain as to the appreciation.
Isotopes
Variants of a chemical element that have the same number of protons but a different number of neutrons in their nuclei, affecting their atomic mass but not their chemical properties.
Ice-Core Data
Information obtained from cylindrical sections of ice drilled from glaciers and ice sheets, which provide valuable records of past climates.
Atmospheric Warming
The rise in Earth's average temperature due to increases in greenhouse gases, leading to climate change and variability in weather patterns.
Caliche
A sedimentary rock, a hardened natural cement of calcium carbonate that binds other materials—such as gravel, sand, clay, and silt.
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