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Generally, no gain is recognized on a proportionate liquidating or nonliquidating distribution of non-cash property even if the fair market value of property distributed exceeds the partner's basis in the partnership interest.
Multiple-Joint Exercise
Exercises that involve more than one joint and muscle group simultaneously, such as squats and bench presses.
Squat
A strength exercise where the individual lowers their hips from a standing position and then stands back up, targeting the lower body muscles.
Rehabilitation Settings
Environments or facilities tailored for therapy and recovery processes to restore function or manage conditions.
Isokinetic
Pertaining to or involving muscle action with a constant rate of movement within a range of motion.
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