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In telling us that the Bible ( and “ other sacred writings ” ) is “ just a book ” to spread “ the faith , ” Martel reveals his fundamental misunderstanding of the relationship between God and religious practices . No doubt this is why Hansen and his co-authors admit in their study that the time period they considered for their temperature analysis ( 1990-2006 ) is “ relatively short , ” rendering it “ difficult to establish the reasons ” for this warming . In the case where the distributed property ( in a bargain purchase by the shareholder ) is “ appreciated property ” ( the corporate property ’ s fair market value exceeds its adjusted tax basis ) , gain is also recognized at the corporate level .