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Table of Cases and Rulings
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Accounts Tax Tax adjusted basis amount apply attributable basis adjustment Basis Book Basis Blackacre Book Basis Book built-in gain Capital Accounts Tax capital asset capital gain cash Commissioner computed contributed property corporation corporation's depreciation deductions determined distributee partner entity equal exchange fair market value gain or loss guaranteed payment increase indebtedness Internal Revenue Code Internal Revenue Service inventory limited liability company limited partner limited partnership loan ment method minimum gain mortgage nonrecourse debt obligation ordinary income partner's basis partner's capital account partner's interest partner's share partnership agreement partnership assets partnership income partnership interest partnership liabilities partnership's basis percent petitioners provides purchase recognized reduced regulations respect result retiring partner Rev.Rul rules Section share of partnership shareholder ship special allocation stockholders Subchapter Tax Book Basis Tax Court tax purposes Tax Tax Book taxable income taxpayer tion transaction transfer Treas treated unrealized receivables Whiteacre X Corp