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During the year, DEF Corporation distributed land that it had used as a parking lot in its business (value $40,000, basis $5,000).DEF will recognize gain on the distribution.
Stratum Corneum
The outermost layer of the epidermis, consisting of dead and flattened keratinocytes that act as a barrier to infection and water loss.
Stratum Spinosum
A layer of the epidermis found above the basal layer, characterized by its spiny appearance due to desmosomal connections between cells.
Stratum Basale
The deepest layer of the five layers of the epidermis, responsible for the generation of new skin cells.
Mitosis
A type of cell division that results in two daughter cells each having the same number and kind of chromosomes as the parent nucleus, typical of ordinary tissue growth.
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