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Table of Internal Revenue Code Sections
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Table of Treasury Regulations
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adjusted basis amount apply assume balance sheet capital account capital asset capital gain Chapter Code Commissioner contributed property depreciation determined distributive share economic effect entity equal example extent fair market value Federal income gain or loss guaranteed payments income or loss income tax infra Internal Revenue Code investment joint venture limited liability limited liability company limited partners limited partnership liquidation ment nership nonrecourse debt nonrecourse liability obligation operating ordinary income parties partner's interest partner's outside basis partner's share partnership agreement partnership assets partnership income partnership interest partnership minimum gain partnership profits partnership property percent petitioner Professor of Law profits interest Prop.Reg provides receipt recognized regulations respect result Rev.Rul rules Section 751 sells service partner share of partnership shareholders ship special allocation Subchapter substantial supra tax consequences Tax Court tax purposes taxable income Taxation taxpayer Temp.Reg tion transaction transfer treated ULPA Uniform Partnership Act unrealized receivables