Proceedings of the Idaho State Bar, Volume 27Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 83
Well , in California , under the Uniform Partnership Act , as I understand it , he has an interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does .
Well , in California , under the Uniform Partnership Act , as I understand it , he has an interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does .
Page 33
On a distribution , the partner receiving the property is entitled to transfer his basis for his partnership interest to the property received , reduced by any amount of money also received . Section 732 ( b ) , I.R.C. Thus , if the ...
On a distribution , the partner receiving the property is entitled to transfer his basis for his partnership interest to the property received , reduced by any amount of money also received . Section 732 ( b ) , I.R.C. Thus , if the ...
Page 37
estate of a deceased partner as a capital payment ; if the former partner had a basis for his interest in good will , the payment represents recovery of capital to him ; if he had no basis for good will , the payment will be capital ...
estate of a deceased partner as a capital payment ; if the former partner had a basis for his interest in good will , the payment represents recovery of capital to him ; if he had no basis for good will , the payment will be capital ...
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action adopted agreement amendment American Bar Association annual answer appointed attorney Bar Association basis believe called carried charge client Commission Commissioners Committee considered continue cost counsel course court deduction defendant discussion District doctor don't effect examination expenses fact Federal feel give given going Idaho State Bar important income individual injury institute interest judges jury justice lawyer legislation look matter mean meeting motion never opinion particular partnership passed payments perhaps person possible practice prepared present President problem procedure profession proposed question reason received recommend relations resolution respect result rules schedule situation Smith stand statement suggest Supreme Court talk tell Thank thing thought trial United votes wife witness
Bibliographic information
| Title | Proceedings of the Idaho State Bar, Volume 27 |
| Author | Idaho State Bar |
| Publisher | Capital News Publishing Company, 1953 |
| Export Citation | BiBTeX EndNote RefMan |