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Page 387
... capital , from labor , or from both combined to a particular form of business organization . A partnership is , in other words , an organization for the production of income to which each partner contributes one or both of the ingredi ...
... capital , from labor , or from both combined to a particular form of business organization . A partnership is , in other words , an organization for the production of income to which each partner contributes one or both of the ingredi ...
Page 396
... capital account . 9940 The court in the Farris case properly pointed out the distinction in the Lehman case , where a transfer of 41 capital occurred . It is believed that the Lehman transfer of capital situation is what was intended to ...
... capital account . 9940 The court in the Farris case properly pointed out the distinction in the Lehman case , where a transfer of 41 capital occurred . It is believed that the Lehman transfer of capital situation is what was intended to ...
Page 400
... capital situation , described in the Lehman case above , prompted the Service to include the above language in the Regulation regarding transfer of capital among partners . It is also felt that the Service recognized that its Proposed ...
... capital situation , described in the Lehman case above , prompted the Service to include the above language in the Regulation regarding transfer of capital among partners . It is also felt that the Service recognized that its Proposed ...
Contents
The Thirtieth Year of the Natural Gas Act and Its | 1 |
Title Examination and Division Orders | 29 |
Royalty Problems Incident to the Processing of Natural | 89 |
Copyright | |
13 other sections not shown
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5th Cir agreement allocated amount applied assignment Bankline basis carried interest Comm'r Commission consolidated return contract Corp corporation decision deduction depreciation division order drilling economic interest effect error ref'd excess loss account exemption fact filed Hugoton industry interest owner investment involved land Legal Fdn lessee lessor Magnolia Petroleum Co market value ment mineral Natural Gas net profits interest Oil & Gas oil and gas operator opinion ordinary income overriding royalty ownership partnership party percent Petroleum Phillips Petroleum Co pipeline problem production payment profits interest holder provisions purchase question received recovery Regulations remainderman reserves result Revenue Ruling royalty interest rules Section securities service partner Simplot slant drilling Southwest Exploration Stanolind Subject Properties supra Supreme Court Tax Court taxable taxpayer Texas Texas Co tion tract transaction transfer trust instrument United wellhead