The Resource Partnerships--formation and contributions of property or services, Elliott Manning

Partnerships--formation and contributions of property or services, Elliott Manning

Label
Partnerships--formation and contributions of property or services
Title
Partnerships--formation and contributions of property or services
Statement of responsibility
Elliott Manning
Creator
Contributor
Subject
Language
eng
Summary
" ... provides a detailed discussion of the federal income tax consequences of contributions of property or services to partnerships by partners on formation of a partnership or thereafter. In general, [section] 721 provides that no gain or loss is recognized by transferors or the partnership upon the transfer of property to a partnership in exchange for a partnership interest. Like other nonrecognition provisions, [section] 721 defers recognition of gain or loss through substituted basis and other rules preserving significant tax attributes inherent in contributed property and obligations at the time of contribution. Despite the breadth of nonrecognition under [section] 721, gain (or, less frequently, loss) may be recognized by the contributing partner or the partnership (remaining partners) on some partnership contributions, including some involving transfers of encumbered property, those determined to be disguised sales rather than contributions, and some involving contributions of services or "sweat equity."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Manning, Elliott
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 711-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
U.S. income portfolios
Series volume
711-2nd
http://library.link/vocab/subjectName
  • Partnership
  • Partnership
Label
Partnerships--formation and contributions of property or services, Elliott Manning
Instantiates
Publication
Note
  • Published: Washington, D.C., 2002-2007
  • Title from title screen (viewed Sept. 20, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Contributions of property to a partnership -- Partnership interest received for services -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397719
System details
Mode of access: World Wide Web
Label
Partnerships--formation and contributions of property or services, Elliott Manning
Publication
Note
  • Published: Washington, D.C., 2002-2007
  • Title from title screen (viewed Sept. 20, 2012)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Contributions of property to a partnership -- Partnership interest received for services -- Working papers
Dimensions
unknown
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60397719
System details
Mode of access: World Wide Web

Library Locations

    • Biddle Law LibraryBorrow it
      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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