Examlex
When an S corporation distributes appreciated property to its shareholders, the shareholders who receive the distributed property recognize income on their distributive share of the deemed gain.
Irrational Ideas
Concepts or beliefs that lack logical reasoning or are not based on or consistent with reason and sound judgment.
Psychological Problems
Mental health issues or disorders that affect a person's thinking, feeling, behavior, and interaction with others.
Albert Ellis
An American psychologist who developed Rational Emotive Behavior Therapy (REBT), a form of cognitive-behavioral therapy.
Good Researcher
An individual who conducts thorough and systematic investigations into a subject area to discover or present new knowledge.
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