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Speaker Outlinezz The Delaware Revised
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2d Sess A’s property adjusted basis aggregate amount apply attributable basis adjustment book capital accounts book depreciation Book Tax Book book-tax disparity built-in gain cash ceiling limitation ceiling rule limitations Certificate contributed property contributing partner corporation curative allocations deduction deferred sale approach depreciation or depletion dual basis economic eliminate entity exchange exemption fair market value fungibility gain or loss inside basis investment adviser investment company issued liability limitations of depreciation limited partner limited partnership interests Master Limited Partnership MLP Units MLP's NASD noncontributing partners offering old section ordinary income Partnership Agreement partnership property pass-through passive income post-contribution property contributed publicly traded recognized reﬂect registration regulations respect result section 743 Section 754 election shareholders shift Subchapter supra tax basis Tax Book Tax tax capital account tax consequences tax depreciation tax gain tax purposes tax-exempt taxable income taxation tion transferee Treas Treasury Uniform Act Unitholders