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The Crimson Partnership is a service provider. Its assets consist of unrealized receivables (basis $0, value $200,000), cash of $200,000, and land (basis of $280,000, value of $400,000). Assume 25% general partner Jill has a basis in her partnership interest of $130,000. If the ongoing partnership distributes the $200,000 cash to Jill in liquidation of her interest in the partnership, she will recognize ordinary income of $50,000 and a capital gain of $20,000.
Mental Health Issues
Conditions that affect a person's thinking, feeling, behavior, or mood, often requiring medical diagnosis and treatment.
Work-family Conflicts
Situations where the demands of work and family roles are incompatible and interfere with each other.
Employee Right
Legal or moral entitlements pertaining to workplace safety, remuneration, privacy, and freedom from discrimination among other aspects of employment.
Hazards
Potential sources of harm or adverse health effects on individuals or populations.
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