Examlex
With the purchase of target stock, the acquirer retains the target's tax attributes, but there is no step up in the basis of the acquired assets unless the acquirer adopts a 338 election.
Verbal Children
Children who have developed the ability to use spoken language to communicate thoughts, needs, and desires.
Learning Disabilities
Neurological disorders that affect the ability to understand or use spoken or written language, do mathematical calculations, coordinate movements, or direct attention.
Wechsler Intelligence Scale
A series of standardized tests designed to measure intelligence and cognitive ability in children and adults.
Stanford-Binet
An individually administered intelligence test that assesses various cognitive abilities and provides a measure of general intelligence.
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