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Involuntary conversion gains may be deferred if the proceeds of the involuntary conversion are reinvested.
Germ Cells
The cells in sexually reproducing organisms that give rise to gametes, such as sperm in males and eggs in females.
Gametes
Specialized sex cells produced by organisms for reproduction; sperm in males and eggs (ova) in females.
Technical Jargon
Specialized terms and language used in specific fields or industries, often technical or scientific in nature, which may be difficult for general audiences to understand.
Interviewees
Individuals who are questioned or interviewed, typically for research purposes or as part of a selection process.
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