Gain or loss on the sale or exchange by a distributee partner of inventory items (as defined in section 751(d)) distributed by a partnership shall, if sold or ...
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IRC Sec. 735 | Internal Revenue Code Section 735 - Tax Notes
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Review IRC Section 735, Character of gain or loss on disposition of distributed property. See the full-text Internal Revenue Code Sec. 735 on TaxNotes.com.
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Jan 31, 2003 · Section 735(a) preserves the ordinary income nature of certain unrealized receivables and inventory items on dispositions by a partner after ...
IRC § 735 provides a special rule for determining the character of the gain or loss on the disposition by a partner of unrealized receivables or "inventory ...
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IRC Section 735(a) is designed to prevent abuse through the distribution of unrealized receivables or inventory items by partnership. Under Section 735(a)(1 ...
.735 Restrictions on administrative regulations and policies. .740 Requirements in action on debt arising out of sale of tangible personal property.
23(q) ... 735. 736. 741. 742. 743. 751. 752. 753. 754. 755 ... (1) The provisions of this Act set forth under the heading “Internal Revenue Title” may be cited as ...
§735(a), Sale or Exchange of Certain Distributed Property - IRC
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735(a)(1)UnrealizedReceivables. Gain or loss on the disposition by a distributee partner of unrealized receivables (as defined in section 751(c)) ...
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735. Alcohol and Tobacco Tax and Trade Bureau, Treasury. § 25.261 beverage, if any, and the legend ''Non- taxable under section 5051 I.R.C. ... Subpart Q—Removal ...
98–369, §735(c)(1), substituted "the chassis of which is an automobile bus chassis and the body of which is an automobile bus body" for "the chassis and body of ...