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Table of Internal Revenue Code Sections
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754 election adjusted basis amount apply capital account capital asset capital gain Chapter Commissioner Congress considered contributed property corporation cost recovery deductions debt depreciation determined distributive share dollars economic effect entity equal example fair market value gain or loss guaranteed payments income or loss infra Internal Revenue Code inventory investment Iron Card joint venture limited partners limited partnership liquidation master limited partnerships ment nership nonrecourse debt operating ordinary income parties partner's interest partner's outside basis partner's share partnership agreement partnership assets partnership income partnership interest partnership property passive percent petitioner Professor of Law profits interest real estate receipt recognized regulations requested tax respect result Rev.Rul REVENUE RULING rules Section 751 sells service partner share of partnership shareholders ship special allocation Subchapter substantial tax consequences Tax Court tax purposes Tax Reform Act taxable income taxpayer tion transaction transfer treated ULPA Uniform Partnership Act unrealized receivables