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
2
Q
Subpart D - Provisions Common to Other Subparts
A
751-755
3
Q
Unrealized Receivables and Inventory Items
(Definitions and when transfer is treated as sale/exchange)
A
751
4
Q
Treatment of Certain Liabilities
A
752
5
Q
Partner Receiving Income in Respect of Decedent
A
753
6
Q
Manner of Electing Optional Adjustment to Basis of Partnership Property
A
754
7
Q
Rules for Allocation of Basis
A
755