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Carlos has a basis in his partnership interest of $30,000. He receives a current distribution of $6,000 cash, unrealized receivables (FMV $11,000, basis $10,000) , inventory (FMV $8,000, basis $4,000) , land held as an investment (FMV $7,000, basis, $6,000) , and building (FMV $21,000, basis $9,000) . The partners' relative interests in the Sec. 751 assets do not change as a result of the current distribution. Carlos's basis in the building is
Aggressive Personalities
Individuals who exhibit a pattern of hostile, assertive, or forceful behavior, often engaging in acts of aggression or dominance over others.
Inferiority Complex
A psychological condition where a person feels a deep sense of inferiority and inadequacy, often leading to overcompensation or withdrawal.
Capacity for Motherhood
The potential or ability of a person to fulfill the roles and duties associated with being a mother, encompassing emotional, physical, and psychological aspects.
Idolized Self-image
A highly idealized version of oneself that a person aspires to, often without acknowledging realistic limitations or flaws.
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