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IRC Code Sections > Subchapter K 701-771 > Flashcards

Subchapter K 701-771 Flashcards

1
Q

Partners, not partnership, subject to tax

A

701

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2
Q

Income and Credits of Partner

A

702

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3
Q

Partnership Computations

A

703

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4
Q

Parner’s Distributive Shares

A

704

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5
Q

Determination of Basis of Partner’s Interest

A

705

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6
Q

Taxable Years of Partner and Partnership

A

706

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7
Q

Transactions Between Partner and Partnership

A

707

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8
Q

Continuation of Partnership

A

708

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9
Q

Treatment of Organization and Syndication Fees

A

709

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10
Q

Part I - Determination of Tax Liability

A

701-709

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11
Q

Part II - Contributions, Distributions, and Transfers

A

721 - 755

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12
Q

Part III - Definitions

A

761

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13
Q

Nonrecognition of G/L on Contribution

A

721

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14
Q

Basis of Contributing Partner’s Interest

A

722

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15
Q

Basis of Property Contributed to Partnership

A

723

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16
Q

Character of G/L on Contributed Unrealized Receivables, Inventory Items, and Capital Loss Property

A

724

17
Q

Extent of Recognition of G/L on Distribution

A

731

18
Q

Basis of Distributed Property Other Than Money

A

732

19
Q

Basis of Distributee Partner’s Interest

A

733

20
Q

Adjustment to Basis of Undistributed Partnership Property Where Section 754 Election or Substantial Basis Reduction

A

734

21
Q

Character of G/L on Disposition of Distributed Property

A

735

22
Q

Payments to a Retiring Partner or a Deceased Partner’s Successor in Interest

A

736

23
Q

Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner

A

737

24
Q

Recognition and Character of G/L on Sale or Exchange of Partnership Interest

A

741

25
Q

Basis of Transferee Partner’s Interest (Pship Transfer)

A

742

26
Q

Special Rules Where Section 754 Election or Substantial Built-In Loss

A

743

27
Q

Unrealized Receivables and Inventory Items

A

751

28
Q

Treatment of Certain Liabilities

A

752

29
Q

Partner Receiving Income in Respect of Decedent

A

753

30
Q

Manner of Electing Optional Adjustment to Basis of Partnership Property

A

754

31
Q

Rules for Allocation of Basis

A

755

IRC Code Sections (30 decks)

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