The Tandy Partnership owns the following assets on December 31: 
Is the partnership's inventory considered to be substantially appreciated for purposes of Sec. 751? Show your work.
Definitions:
Stages
Distinct periods or phases in the development or process of something.
Postpartum Period
The phase immediately following childbirth, focusing on the mother's physical and emotional adjustment and recovery.
Family-Centered Event
Activities or occurrences designed with the primary focus of involving and benefiting all family members.
Postpartum Blues
Postpartum blues, also known as the baby blues, refer to a temporary psychological state of emotional disturbance experienced by many mothers shortly after childbirth.
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