Annual Report of the American Bar Association: Including Proceedings of the ... Annual Meeting, 100. sējums |
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1.3. rezultāts no 83.
560. lappuse
Pursuant to section 734 ( b ) ( 2 ) , the basis of retained partnership property is to be decreased by : i . any loss recognized to the distributee partner on the distribution pursuant to section 731 ( a ) ( 2 ) , and ii . in the case ...
Pursuant to section 734 ( b ) ( 2 ) , the basis of retained partnership property is to be decreased by : i . any loss recognized to the distributee partner on the distribution pursuant to section 731 ( a ) ( 2 ) , and ii . in the case ...
587. lappuse
Character of gain or loss on disposition of distributed section 751 assets . Sec . ... In the case of a distribution by a partnership to a partner( 1 ) gain shall not be recognized to such partner , except to the extent that any money ...
Character of gain or loss on disposition of distributed section 751 assets . Sec . ... In the case of a distribution by a partnership to a partner( 1 ) gain shall not be recognized to such partner , except to the extent that any money ...
598. lappuse
( B ) in the case of distributed property to which section 732 ( a ) ( 2 ) or ( b ) applies , the excess of the adjusted basis of the distributed property to the partnership immediately before the distribution ( as adjusted by section ...
( B ) in the case of distributed property to which section 732 ( a ) ( 2 ) or ( b ) applies , the excess of the adjusted basis of the distributed property to the partnership immediately before the distribution ( as adjusted by section ...
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