734 BASIS ADJUSTMENT

Jul 23, 11
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  • Jan 27, 2005 – Listed below are links to weblogs that reference Abrams Presents Repairing the Section 734(b) Basis Adjustment Today at Northwestern: .
  • In January 1998, to address these problems, the IRS and Treasury issued proposed regulations under section 734(b) (basis adjustments on certain .
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  • Basis adjustments under section 734(b)(1)(A) that are attributable to distributions of money to the distributee partner that are part of the same .
  • Legislation: US Code, Title: 26, Subtitle: A, Chapter: 1, Subchapter: K, Part: II, Subpart: B, Section: 734, Name: Adjustment to basis of undistributed .
  • The triggers to 734 basis adjustment apply to allocations to individual assets by . The basis adjustments under 743(b) and 734(b) are intended to restore .
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  • Specifically, section 734(b) requires basis adjustments inside the partnership when a distributee partner recognizes gain or loss on distribution or when .
  • 4 posts - Last post: Mar 31IRS ISSUES INTERIM RULES FOR MANDATORY BASIS ADJUSTMENTS UNDER SECTIONS 734 AND 743: Today, the IRS issued Notice 2005-32, which provides .
  • Apr 26, 2004 – Howard Abrams (Emory) has posted The Section 734(b) Basis Adjustment Needs Repair on SSRN. Here is the abstract: .
  • 1 post - 1 author - Last post: Nov 20, 2007I understand that you adjust the inside basis of the assets, .
  • 15 posts - 6 authors - Last post: Mar 26Section 734(b) will cause an upward or downward adjustment to a partnership's basis for its remaining property following a disproportionate .
  • Making the election invokes the application of both IRC sections 743(b) and 734( b). Section 743(b) provides for an optional basis adjustment that directly .
  • Jan 21, 2008 – When high-basis property or excess cash is distributed from a partnership to a partner, the distribution will trigger an adjustment to the .
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  • This section provides rules for allocating basis adjustments under sections 743( b) and 734(b) among partnership property. If there is a basis adjustment to .
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  • The general rules providing for basis adjustments are found in Sections 734 and 743, and can be divided into two categories: Those adjustments made by the .
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  • 734. Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction. How Current is This? .
  • by KC Burke - 2005 - Cited by 6 - Related articles
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  • Similarly, a section 734(b) adjustment is mandatory where a distribution in liquidation of a partner's interest would give rise to a “substantial basis .
  • FindLaw provides 26 U.S.C. § 734 : US Code - Section 734: Adjustment to basis of undistributed partnership property where section 754 election or .
  • Jun 20, 2011 – Under Section 734(b), an adjustment is made to the tax basis of partnership assets after two types of distributions: .
  • aggregate vs. entity approach to partnership taxation; §§734 and 743 basis adjustments; relationship between basis and capital account .
  • Aug 18, 2006 – 734. Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction .
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  • 26 CFR 1.734-1 - Optional adjustment to basis of undistributed partnership property. - Code of Federal Regulations - Title 26: Internal Revenue - PART 1: .
  • 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a distribution of property to a partner, .
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