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

James A. Fellows, Michael A. Yuhas, John F. Jewell

Research output: Contribution to journalArticlepeer-review

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)

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2008

Keywords

  • Taxation
  • Distribution of partnership interests
  • Sale of partnerships
  • Revenue

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