| United States - 1964 - 1098 páginas
...delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or (2) services rendered, or to be rendered. For purposes of this section and sections 731, 736, and... | |
| 1966 - 396 páginas
...751. Unrealized receivables and inventory items—(a) Sale or exchange of interest in partnership. The amount of any money, or the fair market value...or exchange of property other than a capital asset. (b) Certain distributions treated as sales or exchanges—(1) General rule. To the extent a partner... | |
| 1971 - 748 páginas
...751. Unrealized receivables and inventory items — (a) Sale or exchange of interest in partnership. The amount of any money, or the fair market value...or exchange of property other than a capital asset. (b) Certain distributions treated as sales or exchanges — (1) General rule. To the extent a partner... | |
| 1976 - 536 páginas
...the partnership, or (3) Inventory items of the partnership which have appreciated substantially 1» value, shall be considered as an amount realized from...or exchange of property other than a capital asset. 51.751-1 (b) Certain distribution* treated at r exchange* — (1) General rule. To the eimt a partner... | |
| 1995 - 738 páginas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
| 1999 - 740 páginas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
| 1990 - 676 páginas
...substantially appreciated inventory items, the money or fair market value of the property received shall be considered as an amount realized from the...or exchange of property other than a capital asset. The remainder of the total amount realized on the sale or exchange of the partnership interest is realized... | |
| 1967 - 408 páginas
...of § 1.751-1) received by him in a distribution from a partnership shall be considered gain or loss from the sale or exchange of property other than a capital asset. (2) Inventory items. Any gain realized or loss sustained by a partner on a sale or exchange of inventory... | |
| 2000 - 792 páginas
...in section 751(d)(2)) received in a distribution from a partnership shall be considered gain or loss from the sale or exchange of property other than a capital asset if such inventory items are sold or exchanged within 5 years from the date of the distribution by the... | |
| |