Maximizing the Choice of Methods Under the Final Section 704(c) Regulations

Article Abstract:

Items of income, gain, loss and deduction of property contributed to a partnership must be allocated among martners so disparity between its fair market value and tax basis on contribution date may be taken into account. Three methods are allowed by Final Section 704(c) of the Regulations and each method is analysed.

Statistical Data Included, Laws, regulations and rules, Prices and rates, Products, Allocation (Taxation), Tax allocation, Partnership distributions

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Impact of the New Proposed and Final Check-The-Box Regulations on Partnership Tax Status

Article Abstract:

Tax consultants can help in advising entities which tax classifications to choose under the check-the-box regulations.

Services, Tax consultants, Corporate taxes, Corporations, Classification

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Interaction of the minimum gain chargeback and built-in gain allocations

Article Abstract:

The tax regulations for partnerships under Sections 704(b) and 704(c) of the tax code are discussed.

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