Examlex
A partnership may make an optional election to adjust the basis of its property on a distribution to a partner which liquidates the partner's entire interest in the partnership. If such an election is in effect, the partnership:
Q8: Taxation is included in the Regulation section
Q14: Theory devoid of method is preferable to
Q21: Jim and Marta created the JM Partnership
Q25: Charitable contributions are subject to the 10%
Q27: _ is a fake treatment with no
Q34: Why are S corporations not subject to
Q42: The _ variable is the variable one
Q44: _ are abstract tags put on reality.
Q70: A § 754 election is made for
Q72: Adam contributes property with a fair market