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In 2010,José,a Widower,sells Land (Fair Market Value of $100,000)to His

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In 2010,José,a widower,sells land (fair market value of $100,000)to his daughter,Linda,for $50,000.José has made a taxable gift of $37,000.


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Ethnolinguistics

The study of the relationship between language and culture and how they influence and shape each other.

Historical Linguistics

The study of how languages change over time, including their development, evolution, and the relationships between different languages.

Neandertal

An extinct species or subspecies of archaic humans who lived in Eurasia until about 40,000 years ago.

Modern Speech

The contemporary forms and uses of spoken language, as distinguished from older forms or stages in the historical development of a language.

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