Jacobson v. Comm'r of Internal Revenue, Docket Nos. 5866-87

This document cites

• Federal Cases - Communications Satellite Corp. v. US, 155-78.
• Federal Cases - Gregory v. Helvering
• Federal Cases - Barenholtz v. Comm'r of Internal Revenue
• Federal Cases - Otey v. C. I. R.
• Federal Cases - Colonnade Condo., Inc. v. Comm'r of Internal Revenue



See all quotations

• Federal Cases - Otey v. Comm'r of Internal Revenue , Docket No. 1203-76.
• Federal Cases - Park Realty Co. v. Comm'r of Internal Revenue , Docket No. 12676-79.
• US - Reference Stubs - Special rules where section 754 election or substantial built-in loss
• US - Reference Stubs - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• US - Reference Stubs - Rehabilitation credit
• US - Reference Stubs - Treatment of certain liabilities
• US - Reference Stubs - Nonrecognition of gain or loss on contribution
• US - Reference Stubs - Unrealized receivables and inventory items
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property
• US - Reference Stubs - Transactions between partner and partnership
• US - Reference Stubs - Recognition and character of gain or loss on sale or exchange
• US - Reference Stubs - Extent of recognition of gain or loss on distribution
• US - Reference Stubs - Time and manner of making election to adjust basis of partnership property