Subchapter K; Part II; Subpart D - Provisions Common to Other Subparts Flashcards

1
Q

Code Tree

A

Title 26 > Subtitle A Income Taxes > Chapter 1 Normal Taxes and Surtxes > Subchapter K > Part II Contributions, Distributions, and Transfers > Subpart D Provisions Common to Other Subparts

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2
Q

Subpart D - Provisions Common to Other Subparts

A

751-755

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3
Q

Unrealized Receivables and Inventory Items
(Definitions and when transfer is treated as sale/exchange)

A

751

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4
Q

Treatment of Certain Liabilities

A

752

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5
Q

Partner Receiving Income in Respect of Decedent

A

753

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6
Q

Manner of Electing Optional Adjustment to Basis of Partnership Property

A

754

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7
Q

Rules for Allocation of Basis

A

755

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