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Partners must generally treat the value of profits interests they receive in exchange for services as ordinary income.
Stem Cells
Unspecialized cells capable of renewing themselves and differentiating into various cell types, offering potential in regenerative medicine.
Progenitor Cells
Cells that have a limited capacity for differentiation and self-renewal, capable of generating more specialized cell types.
Glial Cells
Specialized cells in the nervous system that support, nourish, and protect neurons, playing a critical role in maintaining the optimal environment for neural function.
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