Working through the maze of recognized gain from partnership distributions of contributed property: Code Secs. 704(C)(1)(B) and 737(A) revisited.
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)
Language
en_US
Publisher
CCH Inc
Recommended Citation
Fellows, J. A., Yuhas, M. A., & Jewell, J. F. (2008). Working through the maze of recognized gain from partnership distributions of contributed property: Code Secs. 704(C)(1)(B) and 737(A) revisited. Journal of Passthrough Entities, 11(5), 27-52.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
COinS
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.