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Table of Internal Revenue Code Sections xxix
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activity adjusted basis amount apply basis adjustment Blackacre built-in gain capital account capital asset capital gain Commissioner common stock computing contributed property corporation's depreciation deductions determining disallowed distributive share earnings and profits election entity equal equity excess exchange extent fair market value gain or loss guaranteed payment income tax increase indebtedness individual Internal Revenue Code Internal Revenue Service inventory investment liabilities limited partner liquidating distribution loan ment nonrecognition nonrecourse debt obligation ordinary income partner's basis partner's interest partner's share partnership agreement partnership income partnership interest percent petitioner preferred stock prior provides purchase realized receipt redemption reduced regulations respect result Rev.Rul Section selling share of partnership shareholder shareholder's special allocation stock dividend stockholder Subchapter subsidiary T.C. Memo tax avoidance Tax Court tax purposes taxable income taxation taxpayer tion transaction transfer transferor Treas Treas.Reg treated treatment trust United unrealized receivables Whiteacre