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Page 266
... partnership provisions , numerous controversies arose over the valid- ity of family partnerships . Since the enactment of these provisions in 1951 , the recognition of family partnerships by the taxing authorities has been established ...
... partnership provisions , numerous controversies arose over the valid- ity of family partnerships . Since the enactment of these provisions in 1951 , the recognition of family partnerships by the taxing authorities has been established ...
Page 398
... partnership . This , in effect , means that the partnership activities are treated as those of the partner in characterizing his items of income , deduction , gain , or loss and the manner of its taxation . Section 704 provides for the ...
... partnership . This , in effect , means that the partnership activities are treated as those of the partner in characterizing his items of income , deduction , gain , or loss and the manner of its taxation . Section 704 provides for the ...
Page 399
... partnership ( at the value placed upon such property by the partnership at the time of the contribution ) whether made at the forma- tion of the partnership or subsequent thereto . To the extent that any of the partners gives up any ...
... partnership ( at the value placed upon such property by the partnership at the time of the contribution ) whether made at the forma- tion of the partnership or subsequent thereto . To the extent that any of the partners gives up any ...
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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Common terms and phrases
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