Examlex
When a general partner's capital interest in a service partnership is retired, liquidating distributions can include payment for goodwill and unrealized receivables if the partnership agreement so specifies.
Appendix
A supplementary section at the end of a document, containing additional information, references, or data supportive of the main text.
Last Sentence
The last sentence is the final line in a paragraph or document, often carrying significant weight in summarizing the content or providing a conclusion.
Hidden Negatives
Subtle or indirect negative statements or implications in communication.
Negative
Expressing or suggesting a denial, refusal, or contradiction, or connoting something undesirable or harmful.
Q15: If a taxpayer recognizes that she is
Q21: Which one of the following statements regarding
Q24: Which one of the following statements is
Q26: Assuming both investments become worthless after three
Q29: A distributing corporation distributes solely stock or
Q31: An individual received a 70 percent capital
Q37: D Corporation distributed to its sole shareholder
Q41: Q Corporation files its tax return on
Q48: Under the constructive ownership rules of §
Q56: B contributes her business property to AB