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If a fiduciary does not elect to recognize gain or loss on the distribution to a beneficiary of appreciated or depreciated property (determined as if the property had been sold at fair market value), the fiduciary's tax basis in the property carries over to the beneficiary.
Reproductive Isolating Barriers
Biological features of organisms that prevent species from interbreeding and producing fertile offspring.
Prezygotic
Pertaining to mechanisms that prevent fertilization or successful reproduction between different species before the formation of a zygote.
Postzygotic
Pertaining to the biological and evolutionary processes that occur after the formation of a zygote, particularly those that influence reproductive success and viability.
Pre-Mating
Pertains to processes or behaviors that occur before the act of reproduction, often involving mate selection or courtship in animals.
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