Partners v. Comm'r of Internal Revenue

This document cites

• Federal Cases - CC&F Western Operations LP v. Internal Revenue, 01-1169
• Federal Cases - Colony, Inc. v. Comm'r of Internal Revenue
• Federal Cases - Colony v. Commissioner of Internal Revenue
• Federal Cases - G-5 Inv. P'ship v. Comm'r of Internal Revenue
• Federal Cases - Ad Global Fund ex rel. North Hills Holding v. U.S.



See all quotations

• Federal Cases - Ewald v. Commissioner of Internal Revenue, 9682.
• Federal Cases - Colony, Inc. v. Commissioner of Internal Revenue, 13008.
• Federal Cases - Rhone-Poulenc Surfactants & Specialties, L.P. v. Comm'r of Internal Revenue
• US - Reference Stubs - Gross income defined
• US - Reference Stubs - Period of limitations for making assessments
• US - Reference Stubs - Property used in the trade or business and involuntary conversions
• US - Reference Stubs - Determination of amount of and recognition of gain or loss
• US - Reference Stubs - Special rules where section 754 election or substantial built-in loss
• US - Reference Stubs - Partner's distributive share
• US - Reference Stubs - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• US - Reference Stubs - Continuation of partnership
• US - Reference Stubs - Manner of electing optional adjustment to basis of partnership property
• US - Reference Stubs - Limitations on assessment and collection