 | 1977 - 568 lapas
...interest is reduced, but such partner's distributive share of items described in section 702(a) shall be determined by taking into account his varying interests in the partnership during the taxable year. § 1.706-1 Taxable years of partner and partnership. (a) Year in which partnership income is indudible.... | |
 | 1979 - 580 lapas
...interest is reduced, but such partner's distributive share of items described in section 702(a) shall be determined by taking into account his varying interests in the partnership during the taxable year. § 1.706-1 Taxable years of partner and partnership. (a) Year in which partnership income is includible.... | |
 | 1997 - 732 lapas
...which he is required to include in his taxable income under the provisions of section 702(a) shall be determined by taking into account his varying interests in the partnership during the partnership taxable year in which such sale, exchange, or reduction of interest occurred. (5) Transfer... | |
 | 1985 - 548 lapas
...which he is required to include in his taxable income under the provisions of section 702(a) shall be determined by taking into account his varying interests in the partnership during the partnership taxable year in which such sale, exchange, or reduction of interest occurred. (5) Transfer... | |
 | 1960 - 880 lapas
...such partner's distributive share of items described in section 702 (a) shall be determined by talcing into account his varying Interests In the partnership during the taxable year [TD 6175. 21 FR 3509. May 25, 1956] § 1.706-1 Taxable years or partner and partnership — (a) Year... | |
 | United States. Congress. House. Committee on Ways and Means - 1957 - 60 lapas
...interest is reduced, but such partner's distributive share of items described in section 702 (a) shall be determined by taking into account his varying interests in the partnership during the taxable year. 8. Section 707 (b). Certain sales or exchanges of property with respect to controlled partnerships... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 44 lapas
...interest is reduced, but such partner's distributive share of items described in section 702 (a) shall be determined by taking into account his varying interests in the partnership during the taxable year. (c) CROSS REFERENCE.— For general rule for the closing of a partnership taxable year, see section... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 lapas
...interest is reduced, but such partner's distributive share of items described in section 702(a) shall be determined by taking into account his varying interests in the partnership during the taxable year." Explanation Section 706(c) provides as a general rule that the taxable year of the partners. ,t shall... | |
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... with respect to a partner who sells or exchanges less than his entire interest in the partnership or with respect to a partner whose interest is reduced, but such partner's distributive share of items described in section 702 (a) shall be determined... 
