Examlex
The donee's basis in depreciated property (when the FMV at the time of the gift is less than the donor's basis)is FMV at the time of the gift.
Imaginary Playmates
Fictional characters created by children, with whom they interact during play, serving as part of their emotional and social development.
Psychological Evaluation
A comprehensive assessment performed by a psychologist to understand an individual's mental health, behavior, and capabilities through various tests and observations.
Electronic Games
Digital games played on computers, gaming consoles, or mobile devices, offering interactive entertainment and often requiring strategic thinking or fast reflexes.
Reflexes
Automatic, involuntary responses of the body to certain stimuli, crucial for survival and basic functions.
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