@article{34eb1df2c2234cd1a52b8a5825e77cbd,
title = "Working through the maze of recognized gain from partnership distributions of contributed property: Code Secs. 704(C)(1)(B) and 737(A) revisited.",
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)",
keywords = "Taxation, Distribution of partnership interests, Sale of partnerships, Revenue",
author = "Fellows, \{James A.\} and Yuhas, \{Michael A.\} and Jewell, \{John F.\}",
note = "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.",
year = "2008",
month = jan,
day = "1",
language = "American English",
journal = "Default journal",
}