Diffusion Across a Cell Membrane. Diffusion is the movement of a substance across a membrane. Substances diffuse across cell membranes in a process known as passive transport. This means that the cell does not expend any energy in transporting substances across the cell membrane. Instead, substances move down their concentration gradient as a result of random thermal motion.
401k and profit sharing plans are both forms of retirement plans. They allow employees to make pre-tax contributions to an account where contributions and earnings are not taxed until distributed. Some 401k plans require an employer to make contributions to a plan.
709(b), a partnership may elect to am-ortize organizational expenses as de-fined in section 709(b)(3) and Â§1.709â2(a). In the taxable year in which a partner-ship begins business, an electing part-nership may deduct an amount equal to the lesser of the amount of the orga-nizational expenses of the partnership, or $5,000 (reduced (but not below zero) by the amount by which the organiza-