 | Administrative law - 1971 - 748 pages
...In the case of a transfer of an Interest In a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the...effect shall — (1) Increase the adjusted basis of the partnership property by the excess of tht basis to the transferee partner of his Interest In the... | |
 | Administrative law - 1977 - 568 pages
...In the case of a transfer of an interest in a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the...effect shall— (1) Increase the adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the... | |
 | Administrative law - 1960 - 880 pages
...In the case of a transfer of an interest in a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the...effect shall — (1) Increase the adjusted basis of the partnership property by the excess of the basis to the transferee partner of his Interest in the... | |
 | Administrative law - 1973 - 444 pages
...optional adjustment to basis of partnership property), Is in effect with respect to such partnership. (b) Method of adjustment. In the case of a distribution...partnership, with respect to which the election provided hi section 754 is In effect, shall— (1) Increase the adjusted basis of partnership property by —... | |
 | Administrative law - 1999 - 740 pages
...or exchange or as a result of the death of a partner, a partnership as to which the election under section 754 is in effect shall: (1) Increase the adjusted...basis of partnership property by the excess of the transferee's basis for his partnership interest over his share of the adjusted basis to the partnership... | |
 | Administrative law - 1976 - 536 pages
...property), is In effect with, reaped to such partnership. (b) Method of adjustment. In the сам! of a distribution of property to a partner, a partnership, with respect to which tb« election provided in section 764 Is In effect, shall — (1) Increase the adjusted basis of partnership... | |
 | Administrative law - 1966 - 396 pages
...sale or exchange or upon the death of a partner, a partnership with respect to which the «lection provided in section 754 is in effect shall— (1) Increase the adjusted basis of the partnership property by the excess of the basis to the transferee partner of his interest in the... | |
 | Administrative law - 1993 - 700 pages
...death of a partner, a partnership as to which the election under section 754 is in effect shall: (i) Increase the adjusted basis of partnership property by the excess of the transferee's basis for his partnership interest over his share of the adjusted basis to the partnership... | |
 | Administrative law - 1970 - 438 pages
...death of a partner, a partnership as to which the election under section 754 is in effect shall: (i) Increase the adjusted basis of partnership property by the excess of the transferee's basis for his partnership in terest over his share of the adjusted basis to the partnership... | |
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... (b) Adjustment to basis of partnership property. In the case of a transfer of an interest in a partnership by sale or exchange or upon the death of a partner, a partnership with respect to which the election provided in section 754 is in effect shall—... 
