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NATURE OF A PARTNERSHIP
EVOLUTION PAST AND POTENTIAL IN CONCEPTS
THE PARTNERSHIP AGREEMENT
51 other sections not shown
A-B partnership adjustment to basis amount apply Article basis of partnership capital accounts capital asset capital contribution capital gain capital interest capital partner cash compensation contributed property corporation court death deceased partner deduction depreciation determined distributive share drawing account election expelled partner fair market value family partnership Frazell gain or loss goodwill guaranteed payment income payments income tax purposes interest in partnership interests in profits Internal Revenue Code Internal Revenue Service inventory items limited partner limited partnership liquidation nership ordinary income partner's interest partnership agreement partnership capital partnership income partnership interest partnership liabilities partnership loss partnership profits partnership property partnership taxable percent interest profit interest profits or losses property contributed provision purchase real property regulations respect sale or exchange selling service partner share of partnership ship sold special allocation specified successor in interest taxable gain taxable income taxpayer tion transfer Treas unrealized receivables valuation withdrawing