Examlex
If a partnership asset with a deferred precontribution gain is distributed within seven years of acquisition in a nonliquidating distribution to a partner who did not contribute the asset, the precontribution gain must be recognized by the contributing partner.
After-Training Changes
Refers to the modifications or improvements in skills, knowledge, or behavior that occur as a result of training programs, observable after the training period has ended.
Rationale Behind
The rationale behind refers to the underlying reasons or logic for a specific decision, action, or belief.
Identical Elements
Identical elements is a theory that suggests the transfer of learning depends upon the similarity between the training situation and the new situation.
Vertical Transfer
The process of transferring skills, knowledge, or information from one level of an organization to another, often from higher levels to lower ones.
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