26 U.S. Code § 737 - Recognition of precontribution gain in case of certain distributions to contributing partner ; (1) Partner's interest ; (2) Partnership's ...
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Sec. 737. Recognition Of Precontribution Gain In Case Of ...
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I.R.C. § 737(a) General Rule — ... The character of such gain shall be determined by reference to the proportionate character of the net precontribution gain.
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The adjusted basis of a partner's interest in a partnership shall be increased by the amount of any gain recognized by such partner under subsection (a). For ...
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The general rule providing nonrecognition of gain on a distribution of partnershipproperty (IRC § 731(a)) does not apply to certain property distributions ...
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2018 INTERNATIONAL RESIDENTIAL CODE (IRC) | ICC DIGITAL CODES
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Aug 31, 2017 · This comprehensive code comprises all building, plumbing, mechanical, fuel gas and electrical requirements for one- and two-family dwellings ...
Jan 17, 2024 · Enter the property distributed subject to recognition of precontribution gain under section 737 as reported in box 19, code B, of Schedule K-1.
Any distribution of cash or other property to SP prior to vesting would not be a partnership distribution subject to Code §§731-. 737; rather it would be ...
(a) Section 708(b)(1)(B) terminations. Section 737 and this section do not apply to the deemed distribution of in- terests in a new partnership caused by.
A partner that receives a distribution of property (other than money) must recognize gain under section 737 and this section in an amount equal to the lesser of ...
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Feb 7, 2024 · Distributions subject to section 737 (code B). Other property (code C). Schedule K-1. Lines 20a and 20b. Investment Income and Expenses (Codes A ...