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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agreement alimony amendment American Bar Association annual meeting Applause appointed attorney basis believe Bill Blaine Anderson Boise Chairman CLAIR client Coeur d'Alene Commissioners community property Continuing Legal Education cost counsel cross-examination defendant discussion District Bar Association divorce doctor DWORSHAK E. B. SMITH election Ennis Ethics examination fact favor Federal feel gift tax give going Idaho Bar Idaho Falls Idaho State Bar income injury interest JESS HAWLEY JUDGE SPEAR Judicial jurors jury justice law school lawyer Legislative Committee legislature marital deduction matter minimum fee schedule motion move the adoption partner partnership payments person plaintiff Pocatello present PRESIDENT RACINE PRESIDENT RANDALL probate problem profession public relations question recommend Resolutions Committee Secretary Section Shoshone County suggest SULLIVAN Sun Valley Supreme Court talk tell thing tion trial University of Idaho votes wife witness