www.lacba.org/. /Sections/. /1994_ Proposals%20to%20Improve%20the%20Coordination%20of%20Se. ‎CachedSimilarbuilt-in gain or loss associated with contributed 0r revalued property in

digitalcommons.law.byu.edu/cgi/viewcontent.cgi?article=1038&context. D. Section 704(c) Principles in the Context of Section. 704(e) . . .. Care must be

www.aicpa.org/Publications/. /2014/. /Greenwell_Feb2014.aspx?. ‎CachedFeb 1, 2014 . 704(c), the allocation of tax items for property contributed with a built-in gain or

www.unclefed.com/ForTaxProfs/irs-regs/2004/16033002.pdfNov 24, 2003 . installment obligations and property acquired pursuant to a contract under

taxprof.typepad.com/files/136tn0571.pdf‎CachedSimilarJul 30, 2012 . the contribution of depreciated property to a part- nership.1. 1. . section 704(c)(1

www.kpmg.com/US/en/IssuesAndInsights/. /14023.pdf‎CachedJan 15, 2014 . Contributions of built-in loss property. Section 704(c)(1)(C) was enacted as part

bdo.com/publications/. /PassthroughEntityTaxBulletin-704Regs.pdf‎CachedAug 21, 2007 . of property after January 19, 2005 if such property was contributed in a merger .

www.irstaxattorney.com/. /Partnership%20- %20Audit%20Technique%20Guide%20-%20Chapter%203%20- . ‎CachedSimilarPartnership - Audit Technique Guide - Chapter 3 - Contribution of Property with

tax.ncbar.org/newsletters/oct2010taxassessments/appreciatedproperty‎CachedSimilarOct 15, 2010 . Section 704(c)(1)(A) requires items of income, gain, loss and deduction with

codes.lp.findlaw.com/uscode/26/A/1/K/I/704‎CachedSimilarFindLaw provides 26 U.S.C. § 704 : US Code - Section 704: Partner's distributive

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www.law.cornell.edu/uscode/text/26/704‎CachedSimilarFor purposes of subparagraph (C), the term “built-in loss” means the excess of

firstexchange.com/content/private-letter-ruling-200829023‎CachedSimilarFurthermore, the 704(c) property has appreciated significantly since its . part,

www.wikinvest.com/stock/KKR. /Tax_Allocations_Code_704‎CachedSimilarMay 4, 2007 . (a) In accordance with Section 704(c) of the Code and the . basis of such

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www.wkblaw.com/wp. /Partnership-Tax-and-Disguised-Sales.pdf‎CachedSimilarAs originally enacted, IRC Section 704(c)(1)(A), a partner contributing property

deemed contributed to a new partnership as the result of the termination of a

www.aicpaconferencematerials.com/tax/?select=session. 230‎CachedSimilarWhen a partner contributes property which has increased or decreased in value

www.leginfo.ca.gov/cgi-bin/displaycode?section. 704. 704. ‎CachedSimilar(c) If an item of property for which an exemption is claimed pursuant to this

A would have recognized $4,000 of total gain under section 704 (c) (1) (A) on the

fedtaxdevelopments.foxrothschild.com/. /several-musings-about-section- 704c-revaluations-of-capital-accounts-and-certain-mixing-bowl-pro. ‎CachedSimilarAug 1, 2011 . Section 704(c) sets forth rules which govern the allocation of the tax items of a

https://www.alaskabar.org/SectionMeetingHandouts/. /IRC%20704(c)%20- %20Partnership%20Allocations%20-%20the%20basics.pdf‎Cachedsection 704 and paragraphs (b) through (e) of of this section… . . §704(c)(1)(B) –

www.irs.gov/. /Partnership---Audit-Technique-Guide---Chapter-3--- Contribution-of-Property-with-Built-in-Gain-or-Loss---IRC-section-. ‎CachedSimilarNov 29, 2013 . IRC section 704(c) in the context of non-depreciable property. IRC section 704(c)

www.deloitte.com/assets/. /us_fsi_im_AggregationWhitePaperJune07.pdfinvestment funds seeking to allocate reverse section 704(c) items in a . property

www.cooley.com/. /Article_Nov07_TaxAnalysts_Gall_Franklin.pdf‎CachedSimilartreated as money (or as property) for purposes of section 731. See McKee,

files.ali-cle.org/thumbs/datastorage/. /PTXL1102_Rogers_thumb.pdf‎CachedSimilared ProPerty • Section 704(c)(1)(A) requires items of income, gain, loss, and

www.forbes.com/sites/anthonynitti/2014/02/11/tax-geek. /5/‎CachedFeb 11, 2014 . Under Step 2, if a partner contributed appreciated property to the partnership that

www.mondaq.com/. /IRS+Proposes+Partnership+Regulations+On+Loss+ Transfers+Basis+Reductions+And+Revaluation+Allocations‎CachedJan 31, 2014 . The IRS has issued long-awaited proposed regulations (REG-144468-05) that

jackeltaxlaw.com/section-704c-proposed-changes-recently-proposed- regulations/‎CachedJan 26, 2014 . The built-in gain on section 704(c) property is the excess of the property's book

media.straffordpub.com/products/sect-704-c. /presentation.pdf‎CachedSimilarAug 18, 2010 . Property received in exchange for 704(c) property in a non- . .. Ordering rule:

heinonlinebackup.com/hol-cgi-bin/get_pdf.cgi?handle=hein. section. Introduction. Section 704(c), as amended by the Tax Reform Act of 1984,1 pro- . .

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papers.ssrn.com/sol3/papers.cfm?abstract_id=1794225Mar 28, 2011 . Section 704(c)(2) provides an exception to the section 704(c)(1)(B) anti-mixing

The built-in grain on section 704(c) property is the excess of the property's book

www.lexology.com/library/detail.aspx?g=0d07dcf5-206c-4a03. ‎CachedJan 15, 2014 . The proposed regulations provide guidance on section 704(c)(1)(C), . in the

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www.venable.com/. /12_24_09Tax%20Analysts_O'Connor.pdf‎CachedSimilarDec 21, 2009 . 1334. C. Boilerplate Provisions Related to Section. 704(c) . . . down into original

www.columbiataxjournal.org/wp-content/uploads/. /cauble2-21.pdf‎CachedSimilarSection 704(c) is a provision that governs how partners share tax items that a .

www.bizzer.com/Pship/Outline/lect3d.htm‎CachedSimilarProperty contributed to a partnership (subject to a nonrecourse debt) that has a

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www.studyblue.com/notes/. /n/. property-section-704c. /5932302‎CachedMar 13, 2013 . The contribution to a partnership of “§704(c)property,” i.e., property whose fair

www.lgclaw.com/Publications/07-07.pdf‎CachedSimilarparticipation by Jeff solely in the development of the property, and another one .

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uscode.house.gov/view.xhtml?req=granuleid. section743. 0. ‎CachedThe basis of partnership property shall not be adjusted as the result of a . case

classes.lls.edu/spring2006/. /AllocationsreContributedProperty.doc‎CachedSimilarJan 19, 2006 . A book/tax difference (§ 704(c) item) arises when property is contributed at an

www.stansburylegal.com/. /allocating-gains-and-losses-built-into-llc-and- partnership-property/‎CachedJan 22, 2014 . Section 704(c) of the Internal Revenue Code controls partnership allocations of

www.bna.com/Partnership-Transactions-Section751-p7626/‎CachedSimilarPartnership Transactions—Section 751 Property, written by Todd Y. McArthur, . .

www.tscpa.com/Content/59395.aspx‎CachedJan 21, 2014 . Section 722 provides that when a partner contributes property to a . property.

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