...or to be delivered, to the extent that the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or (11) Services rendered or to be rendered, (c) Adjustments for liabilities, etc. In making the adjustments...

...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 (B) Services rendered or to be rendered. (c) Presumption in certain cases — (1) In general. For...

...or to be delivered, to the extent that the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or (i1) Services rendered or to be rendered. (c) Adjustments for liabilities, etc. In making the adjustments...

...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 (B) Services rendered or to be rendered. (c) Presumption in certain cases — (1) In general. For...

...the partnership attributable to unrealized receivables of the partnership shall be considered gain from the sale or exchange of property other than a capital asset. We assume this would apply as well to amounts received in exchange for an interest in partnership assets...

...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...

...or to be delivered, to the extent that the proceeds therefrom would be treated as amounts received from the sale or exchange of property other than a capital asset, or (II) Services rendered or to be rendered. (c) Adjustments for liabilities, etc. In making the adjustments...

...delivered, or to be delivered, to the extent the proceeds therefrom would be treated as amounts received ediately after the corporate transaction. (e) Effect on qualifica or (B) Services rendered or to be rendered, (c) Presumption in certain cases — (1) /it general. For...

...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 (B) Services rendered or to be rendered, (c) Presumption in certain cases — (1) In general. For...