Examlex
A disproportionate distribution arises when the partnership distributes a share of partnership hot assets to one or more partners that is not the same as the partner's ownership interest in the partnership.
Business Case
A business case is a document or argument that details the justification for the initiation of a project or task, outlining the benefits, costs, and risks.
Grassroots Change
Change that originates from the bottom up within an organization or society, often driven by the collective action of its members rather than by leadership.
Top Management
The highest level of executives and administrators in an organization, responsible for strategic decisions and overall operations.
Organizational Development (OD)
Organizational Development (OD) is a field of research, theory, and practice dedicated to expanding the knowledge and effectiveness of people to accomplish more successful organizational change and performance.
Q52: S corporations are treated as partnerships under
Q59: Scott owns a 30% interest in the
Q60: Giant uses the "equity method" to account
Q94: A partner will have the same profit-sharing,
Q110: Fred is the sole shareholder of an
Q115: An S shareholder's stock basis is reduced
Q122: Distribution of cash of $100,000, representing the
Q124: Create, Inc., a domestic corporation, owns 90%
Q128: One of the motivations for the consolidated
Q141: If a valuation allowance is decreased (released)