Examlex
Generally, no gain is recognized on a proportionate liquidating or current nonliquidating) distribution of noncash property, even if the fair market value of property distributed exceeds the partner's basis in the partnership interest.
Less-Than-Optimal Partner
Choosing a romantic or business partner who does not meet all the desired criteria or expectations.
Communal Relationships
Relationships based on mutual love and concern, without expectation of repayment.
Exchange Relationships
Social connections where the interactions are based on reciprocal benefits and the expectation of receiving something in return for what is given.
Partners' Needs
The essential emotional, physical, and psychological requirements of one's significant other in a relationship, recognizing and addressing which can enhance mutual satisfaction.
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