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THE RETURN ON A SYNDICATION INVESTMENT
a Tax LossessConversion and Deferral
109 other sections not shown
5th Cir accredited investor accrual adjusted basis amount realized apply assets capital account capital gain cash flow Code Section 736(a Code Section 751 Commissioner contributed property contribution corporation debt deduction deemed depreciation determined distributive share dividends exemption expenses fair market value Footnote continued gain or loss gross income indebtedness infra installment sale investment investors issued issuer lender liability limited partners limited partnership liquidation loan ment method mortgage nership nonrecourse nonrecourse debt nonrecourse loan offering ordinary income paid partner's interest partnership agreement period person prior Private Letter Ruling profits provides purchase real property realty Regulations REIT respect retiring partner Rule of 78's sale or exchange securities share of partnership shareholders special allocation substantial supra tax consequences Tax Court tax purposes tax shelter taxable income taxpayer tion trade or business transaction transfer Treas treated ULPA unrealized receivables