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Page 727
... Partnership Under the 1939 Code the deduction for intangible drilling costs was available to the individual partners of a general or limited partnership as their share of the partnership loss in accordance with the terms of the partnership ...
... Partnership Under the 1939 Code the deduction for intangible drilling costs was available to the individual partners of a general or limited partnership as their share of the partnership loss in accordance with the terms of the partnership ...
Page 737
... partnership provided the partnership will , by the terms of its agreement , terminate upon the death of a general partner . That seems to be the basic necessity , and if such a provision is in the agreement , it appears to be immaterial ...
... partnership provided the partnership will , by the terms of its agreement , terminate upon the death of a general partner . That seems to be the basic necessity , and if such a provision is in the agreement , it appears to be immaterial ...
Page 739
... partnership inter- est was treated as a sale of a capital asset irrespective of the character of the assets owned by the partnership . " But the Treasury view of what was in substance a sale of a partnership interest as distinguished ...
... partnership inter- est was treated as a sale of a capital asset irrespective of the character of the assets owned by the partnership . " But the Treasury view of what was in substance a sale of a partnership interest as distinguished ...
Contents
Recent Developments in the Law of Conservation | 1 |
Damages and Other Relief for Breach of Express | 47 |
Enforceability of Oral Agreements in Oil and | 165 |
Copyright | |
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