 | United States - 1964 - 1098 lapas
...delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or (2) services rendered, or to be rendered. For purposes of this section and sections 731, 736, and... | |
 | 1966 - 396 lapas
...751. Unrealized receivables and inventory items—(a) Sale or exchange of interest in partnership. The amount of any money, or the fair market value...or exchange of property other than a capital asset. (b) Certain distributions treated as sales or exchanges—(1) General rule. To the extent a partner... | |
 | 1971 - 748 lapas
...751. Unrealized receivables and inventory items — (a) Sale or exchange of interest in partnership. The amount of any money, or the fair market value...or exchange of property other than a capital asset. (b) Certain distributions treated as sales or exchanges — (1) General rule. To the extent a partner... | |
 | 1976 - 536 lapas
...the partnership, or (3) Inventory items of the partnership which have appreciated substantially 1» value, shall be considered as an amount realized from...or exchange of property other than a capital asset. 51.751-1 (b) Certain distribution* treated at r exchange* — (1) General rule. To the eimt a partner... | |
 | 1995 - 738 lapas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
 | 1999 - 740 lapas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
 | 1990 - 676 lapas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
 | 1967 - 408 lapas
...of § 1.751-1) received by him in a distribution from a partnership shall be considered gain or loss from the sale or exchange of property other than a capital asset. (2) Inventory items. Any gain realized or loss sustained by a partner on a sale or exchange of inventory... | |
 | 2000 - 792 lapas
...in section 751(d)(2)) received in a distribution from a partnership shall be considered gain or loss from the sale or exchange of property other than a capital asset if such inventory items are sold or exchanged within 5 years from the date of the distribution by the... | |
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The amount of any money, or the fair market value of any property, received by a transferor partner in exchange for all or a part of his interest in the partnership attributable to... 
