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The Portion of a Partner's Distributive Share of Losses That

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The portion of a partner's distributive share of losses that exceeds the partner's basis may be carried forward indefinitely and deducted in a later year or years when that partner's basis is increased.


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Childcare Quality

Refers to the adequacy of environments and care practices in childhood settings to facilitate children's development and safety.

Socioemotional Development

Socioemotional development refers to the maturation of emotional skills and social relationships throughout a person's life.

Adult Females

Describes human females who have reached adulthood, typically marked by achieving legal or biological maturity.

Sons and Daughters

Male and female offspring in a family.

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