Proceedings of the Idaho State Bar, Volume 27Capital News Publishing Company, 1953 - Bar associations Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 83
... interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does . So when he died , he had a part- nership interest . Do you get a new cost on that partnership interest ? Yes ...
... interest in the partnership . That is personal property . That is one point . He doesn't own the crop ; the partnership does . So when he died , he had a part- nership interest . Do you get a new cost on that partnership interest ? Yes ...
Page 33
... interest to the property received , reduced by any amount of money also received . Section 732 ( b ) , I.R.C. Thus , if the partner's basis for his interest minus cash received is less than the partnership's basis for the property ...
... interest to the property received , reduced by any amount of money also received . Section 732 ( b ) , I.R.C. Thus , if the partner's basis for his interest minus cash received is less than the partnership's basis for the property ...
Page 37
... interest in capital and profits . Assume further that A's interest in partnership assets , other than unrealized receivables and good will , equals $ 5,000 . Contrast the tax results that occur , first if a $ 6,000 value is placed on ...
... interest in capital and profits . Assume further that A's interest in partnership assets , other than unrealized receivables and good will , equals $ 5,000 . Contrast the tax results that occur , first if a $ 6,000 value is placed on ...
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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 injury institute interest judges jury justice lawyer legislation look matter mean meeting motion move 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