Examlex
A §754 election is made by a distributee partner for a tax year in which (1)the distributee partner recognizes gain or loss on a distribution from a partnership or (2)the distributee partner's basis in distributed assets differs from the partnership's inside basis in those assets.
Emotional Expression
The process by which people express their feelings and emotions, using gestures, words, and facial expressions.
Ekman
A reference to Paul Ekman, a psychologist known for his work on the expression and perception of emotions, especially in relation to facial expressions.
Emotional Development
The process through which individuals learn to recognize, express, and manage their emotions effectively.
Inborn
Inborn refers to characteristics, qualities, or abilities that are present in an individual from birth, rather than acquired or learned over time.
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