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Table of Internal Revenue Code Sections
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754 election accounts receivable adjusted basis amount apply assume balance sheet capital account capital asset capital gain Chapter chargeback Commissioner contributed property corporation debt depreciation determined distributive share earned economic effect entity equal example extent fair market value gain or loss guaranteed payments holding period income or loss income tax infra interest in partnership Internal Revenue Code investment joint venture 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 property percent person petitioner profits interest recognized regulations respect result Rev.Rul Revenue Ruling rules sale or exchange Section 751 sells share of partnership shareholders ship special allocation Subchapter substantial supra tax consequences Tax Court tax purposes taxable income Taxation taxpayer tion transaction transfer treated unrealized receivables