Federal Income Taxation of Partnerships and S Corporations |
Contents
TABLE OF INTERNAL REVENUE CODE SECTIONS | xvii |
TABLE OF TREASURY REGULATIONS | xxxiii |
TABLE OF CASES AND RULINGS | xli |
Copyright | |
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Common terms and phrases
adjusted basis aggregate amount apply attributable basis adjustment Blackacre built-in gain capital asset capital gain Commissioner computed contributed property contributing partner corporation depreciation deductions determined distributee partner entity equal exchange extent fair market value gain or loss guaranteed payment increase INTERNAL REVENUE CODE Internal Revenue Service inventory limited liability company limited partner limited partnership loan ment minimum gain mortgage nonrecourse debt obligation ordinary income partner's basis Partner's Capital Accounts partner's interest partner's share partnership agreement partnership assets partnership income partnership interest partnership liabilities partnership property partnership's basis passive activity percent petitioners provides purchase realized reduced regulations respect result retiring partner rules Section share of partnership shareholders ship sold special allocation stockholders Subchapter substantial economic effect Tax Basis Tax Book Basis Tax Court tax purposes taxable income taxpayer tion transaction transfer Treas treated UNITED STATES CODE unrealized receivables Whiteacre