 The character of any item of income, gain, loss, deduction, or credit included in a partner's distributive share under paragraphs (1) through (8) of subsection (a) shall be determined as if such item were realized directly from the source from which realized...  Tax Treatment of Thrift Partnership: Joint Hearing Before the Subcommittee ... - 9 페이지저자: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1982 - 152 페이지전체보기 - 도서 정보
 | 1989 - 672 페이지
...deduction, or credit described in section 702(a)(1) through (8) shall be determined as if such item were realized directly from the source from which...in the same manner as incurred by the partnership. For example, a partner's distributive share of gain from the sale of depreciable property used in the... | |
 | 1993 - 700 페이지
...deduction, or credi of the partnership. The character of any such item shall be determined as if such item were realized directly from the source from which...or incurred in the same manner as incurred by the partInternal Revenue Service, Treasury nership. See section 702(b) and paragraph (b) of 1 1.702-1.... | |
 | 1992 - 652 페이지
...deduction, or credi of the partnership. The character of any such item shall be determined as if such item were realized directly from the source from which...or incurred in the same manner as incurred by the part26 CFR Ch. I (4-1-92 Edition) nership. See section 702(b) and paragraph (b) of § 1.702-1. To the... | |
 | 1979 - 580 페이지
...paragraphs (1) through (8) of subsection (a) shall be determined as if such item were realized direct1 y from the source from which realized by the partnership,...in the same manner as incurred by the partnership. (c) Gross income of a partner. In any case where it is necessary to determine the gross income of a... | |
 | 1997 - 732 페이지
...deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized directly from the source from which...by the partnership, or incurred in the same manner ал incurred by the partnership. See section 702(b) and paragraph (b) of {1.702-1. To the extent necessary... | |
 | 1966 - 396 페이지
...character of any such item shall be determined as if such item were realized directly from the source frjjm which realized by the partnership, or incurred in the same manner as incurred by the partnership. See section 702(b) and paragraph (b) of §1.702-1. To the extent necessary to determine the allowance... | |
 | 2001 - 810 페이지
...deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the залпе manner as incurred by the partnership. See section 702(b) and paragraph (b) of §1.702-1.... | |
 | 1998 - 808 페이지
...respective shares of the items of income paid to the entity and to determine the character of such items as If such Items were realized directly from the source from which realized by the entity (for purposes of the tax laws of the jurisdiction). Entitles that are fiscally transparent for... | |
 | 1999 - 834 페이지
...respective shares of the items of income paid to the entity and to determine the character of such items as if such items were realized directly from the source from which realized by the entity (for purposes of the tax laws of the jurisdiction). Entities that are fiscally transparent for... | |
 | 1976 - 536 페이지
...deduction, or credit of the partnership. The character of any such item shall be determined as If such item were realized directly from the source from which realized by the partnership, or incurred hi the same manner as Incurred by the partnership. See section 702 (b) and paragraph (b) of § 1.702-1.... | |
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