Annual Report of the American Bar Association: Including Proceedings of the ... Annual Meeting, 100. sējumsHeadquarters Office, 1980 |
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1.3. rezultāts no 52.
559. lappuse
... adjusted basis for partnership property and the aggregate of the adjusted basis of all the partnership interests , even though a section 754 election is then in effect . It is recommended that the partnership be permitted to maintain ...
... adjusted basis for partnership property and the aggregate of the adjusted basis of all the partnership interests , even though a section 754 election is then in effect . It is recommended that the partnership be permitted to maintain ...
598. lappuse
... adjusted basis of the distributed property to the partnership immediately before the distribution ( as adjusted by section 732 ( d ) ) over the basis of the distributed property to the distributee , as determined under section 732 , or ...
... adjusted basis of the distributed property to the partnership immediately before the distribution ( as adjusted by section 732 ( d ) ) over the basis of the distributed property to the distributee , as determined under section 732 , or ...
599. lappuse
... adjustment to basis of partnership property upon a transfer of an interest , see section 743 . SEC . [ 755 ] 783. [ RULES FOR ] ALLOCATION OF BASIS FOR OPTIONAL ADJUSTMENTS . ( a ) GENERAL RULE . - Any increase or decrease in the adjusted ...
... adjustment to basis of partnership property upon a transfer of an interest , see section 743 . SEC . [ 755 ] 783. [ RULES FOR ] ALLOCATION OF BASIS FOR OPTIONAL ADJUSTMENTS . ( a ) GENERAL RULE . - Any increase or decrease in the adjusted ...
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1974 Annual Meeting 94th Congress ABA Standards activities adjusted basis adopted agencies amendments American Bar Association American Bar Endowment American Bar Foundation Angeles apostille approved Article attorney Board of Governors by-laws Chairman REPORT Chicago Co-Chairman Code Commission Congress Convention Council Director counsel court Criminal Justice defendant develop disciplinary distribution District election federal Fund gift tax House of Delegates Houston income interest Internal Revenue Code James John judges Judicial Administration judiciary law schools legal assistance legal education legal services legislation liaison Los Angeles ment Midyear Meeting National Conference nolo contendere Office organization partner partnership property person Philadelphia plans plea practice present President procedure Professional programs proposed recommendation relating request resolution Robert rules Secretary Section of Taxation sociation Special Committee staff Standing Committee SUBCOMMITTEE taxable tion traffic trial Trust Law United Vice-Chairman Washington William York