Examlex
An exchange of two items of personal property (personalty) that belong to different general business asset classes qualifies for nonrecognition under § 1031 as long as both properties are used in the taxpayer's trade or business.
Death
The cessation of all biological functions that sustain a living organism.
Irreversible
Unable to be undone or altered.
Piaget
A Swiss psychologist known for his pioneering work in child development, specifically his theory of cognitive development that describes how children's intellectual abilities evolve through four stages.
Cognitive Development
The growth and change in mental capabilities over time, including learning, memory, problem-solving, and decision-making.
Q3: Dana,age 48,is the sole remaining participant of
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Q83: In the case of a sale reported