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A partnership may make an optional election to adjust the basis of its property on a distribution to a partner which liquidates the partner's entire interest in the partnership. If such an election is in effect, the partnership:
Frail Elderly Syndrome
A condition characterized by decreased physical and cognitive reserves in the elderly, leading to increased vulnerability to health complications.
Walks With Cane
The use of a cane as a support tool for ambulation, typically to improve balance and redistribute weight from a weak or injured leg.
Vegetable Garden
An area of land used for growing various vegetables for consumption, often part of a residential property or community space.
Nursing Assistive Personnel (NAP)
Individuals who provide patient care under the supervision of a registered nurse or licensed practical nurse, assisting with activities of daily living and other tasks.
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