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Table of Internal Revenue Code Sections
Table of Treasury Rulings Regulations and Private Letter
84 other sections not shown
adjusted basis amendment amount apply capital asset capital gain Casebook cash certificate of limited commendam Commissioner contributed property corporation creditors debt deduction depreciation determined dissolution distributive share entity Example expenses fair market value filed firm Form gain or loss income tax infra inside basis Internal Revenue Internal Revenue Code investment joint venture liability limited partner limited partnership liquidation loan ment mortgage nership nonrecourse nonrecourse debt nonrecourse loan obligation operation ordinary income parties partner's interest Partnership Act partnership agreement partnership income partnership interest partnership property passive activity percent person petitioner profits purchase pursuant real property regulations respect Revenue Code rules RULPA sale or exchange Schedule K-1 section 754 shareholder ship special allocation Subchapter supra tax consequences Tax Court tax purposes tax shelter taxable income taxation taxpayer tion trade or business transaction transfer treated ULPA withdrawal