 | United States. Congress. House. Committee on Ways and Means - 1957 - 60 páginas
...percent of the capital interests or profits interests, any gain recognized shall be considered as gain from the sale or exchange of property other than a capital asset. For purposes of this paragraph a person shall be considered as owning any interest owned by his spouse,... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 44 páginas
...inventory items. Sec. 751 (a) SEC. 749. SALE OF EXCHANGE OF UNREALIZED RECEIVABLES OR INVENTORY ITEMS. The amount of any money, or the fair market value...or exchange of property other than a capital asset. See. 751 (b) and SEC 750 DISTRIBUTIONS WITH RESPECT TO UNREALIZED RECEIVABLES OR INVENTORY ITEMS. (a)... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 páginas
...property "with respect to which the amount realized on a sale or exchange by the partnership would be considered as an amount realized from the sale...exchange of property other than a capital asset." This language was designed with the thought of preventing the contribution to a partnership of section... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 páginas
...property "with aspect to which the amount realized on a sale or exchange by the partnership would e considered as an amount realized from the sale or exchange of property other than capital asset." This language was designed with the thought of preventing the mtribution to a partnership... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...amount of such gain attributable to section 751 assets of the partnership shall be considered as gain from the sale or exchange of property other than a capital asset. The amount of gain attributable to section 751 assets of the partnership shall be the amount of the... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 páginas
...amount of such gain attributable to section 751 assets of the partnership shall be considered as gain from the sale or exchange of property other than a capital asset. The amount of gain attributable to section 751 assets of the partnership shall be the amount of the... | |
 | United States. Congress. Senate. Committee on Finance - 1960 - 226 páginas
...property in the hands of such distributee partner) of section 751 assets shall be considered gain or loss from the sale or exchange of property other than a capital asset. "SEC. 736. HOLDING PERIOD FOR DISTRIBUTED PROPERTY. "In determining the period for which a partner... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...751. UNREALIZED RECEIVABLES AND INVENTORY ITEMS. (a) SALE OK EXCHANGE OF INTEREST IN PARTNERSHIP. — grain bin, or gram elevator, or anv similar structure...which crib, bin, elevator, or structure is intended (b) CERTAIN DISTRIBUTIONS TREATED AS SALES OR EXCHANGES. — (1) GENERAL RULE. — To the extent a... | |
 | 1961 - 566 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... | |
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The amount of any money, or the fair market value of any property, received by a transferor partner in exchange for all or a part of his interest in the partnership attributable to... 
