Title

Working through the maze of recognized gain from partnership distributions of contributed property: Code Secs. 704(C)(1)(B) and 737(A) revisited.

SelectedWorks Author Profiles:

James A. Fellows

Document Type

Article

Publication Date

2008

Date Issued

January 2008

Date Available

December 2013

ISSN

1099-7407

Abstract

Excerpt: “In this article, we analyze the mechanics of gain recognition under Code Secs. 704(c)(1) and 737(a). We first start by looking at these two statutory provisions in isolation, and then turn our attention to their interdependence.” (p.27)

Comments

Excerpt only. Full-text article is available only through licensed access provided by the publisher. Published in Journal of Passthrough Entities, 11(5), 27-52. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

CCH Inc

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.