Examlex
When loss assets are distributed by an S corporation, a shareholder's basis is equal to the asset's fair market value.
Sarcomere
The fundamental unit of muscle structure that is responsible for muscle contraction, composed of myosin and actin filaments.
A Band
Length of the myosin myofilament in a sarcomere.
H Zone
Area in the center of the A band in which there are no actin myofilaments; contains only myosin.
I Band
A region within the sarcomere of skeletal and cardiac muscles identified by its light appearance under a microscope, consisting mainly of actin filaments.
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