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Page 304
... adjustment to basis of undistributed partnership property A. General rule . The basis of partnership property shall not be adjusted as the result of a distribution of property to a partner unless the election , provided in R.S. 47 ...
... adjustment to basis of undistributed partnership property A. General rule . The basis of partnership property shall not be adjusted as the result of a distribution of property to a partner unless the election , provided in R.S. 47 ...
Page 306
... adjusted as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a ... adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the ...
... adjusted as the result of a transfer of an interest in a partnership by sale or exchange or on the death of a ... adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the ...
Page 308
... adjustment to basis of partnership property , see 26 U.S.C.A. § 754 . § 220.2 . Rules for allocation of basis A. General rule . Any increase or decrease in the adjusted basis of partner- ship property under R.S. 47 : 215 B ( relating to ...
... adjustment to basis of partnership property , see 26 U.S.C.A. § 754 . § 220.2 . Rules for allocation of basis A. General rule . Any increase or decrease in the adjusted basis of partner- ship property under R.S. 47 : 215 B ( relating to ...
Contents
REVENUE AND TAXATION | 1 |
Department of Revenue | 23 |
Index to Title 47 Revenue and Taxation see Volume containing end of Title | 47 |
Copyright | |
Common terms and phrases
1st Ex.Sess 2nd Ex.Sess Act shall become Added by Acts adjusted adjusted basis allocated allowed Amended by Acts amount apportionable income B.T.A. Docket basis become effective beginning after December C.J.S. Taxation carryback chain store Chapter Code Annotated Collector of Revenue computed corporation December 31 Department of Revenue determined distribution donation election employee exemption federal income tax filed gain or loss gross income Historical and Statutory income tax return individual interest Internal Revenue Code January Law Institute Library References Taxation Louisiana Revised Statutes Louisiana State Law medical savings account net income Operation Game paragraph partnership payment prior provided in R.S. purposes pursuant refund S.Ct secretary Section special funds Statutes of 1950 statutory revision authority Subpart subsec Subsection Subtitle tax credit tax imposed taxable income taxable periods beginning taxable years beginning taxpayer tion Title 47 trust United States Code WESTLAW Electronic Research WESTLAW Topic withholding