 | United States - 1953 - 1744 pages
...created by gift, the distributive share of the donee under the partnership agreement shall be ineludible Joint return with his spouse under section 51 for...status. For the purposes of this subsection — (A) the For the purpose of this section, an interest purchased by one member of a family from another shall... | |
 | 1971 - 748 pages
...under the partnership agreement shall be includlble In bli gross Income, except to the extent tnat ruch share Is determined without allowance of reasonable...shall not be diminished because of absence due to mJiitary service. (3) Purchase of interest by member o; family. For purposes of this section, an Interest... | |
 | 1973 - 444 pages
...created by gift, the distributive share of the donee under the partnership agreement shall be Ineludible In his gross Income, except to the extent that such...portion of such share attributable to donated capital IB proportionately greater than the share of the donor attributable to the donor's capital. The distributive... | |
 | 1970 - 438 pages
...material income-producing factor is created by gift, the donee's distributive share shall be includible in his gross income, except to the extent that such...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the distributive... | |
 | 1993 - 700 pages
...material income-producing factor is created by gift, the donee's distributive share shall be includible in his gross income, except to the extent that such...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the distributive... | |
 | 1986 - 618 pages
...material income-producing factor is created by gift, the donee's distributive share shall be includible in his gross income, except to the extent that such...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the distributive... | |
 | 1976 - 536 pages
...income -producing factor is created by gift, the donee's distributive share shall be ineludible hi his gross income, except to the extent that such share...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the distributive... | |
 | 1979 - 580 pages
...partnership agreement shall be includible in his gross income, except to the extent that such distributive share is determined without allowance of reasonable...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the share of the... | |
 | 1960 - 880 pages
...partnership agreement shall be ineludible in his gross income, except to the extent that such distributive share Is determined without allowance of reasonable...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the share of the... | |
 | 1987 - 604 pages
...partnership agreement shall be includible in his gross income, except to the extent that such distributive share is determined without allowance of reasonable...and except to the extent that the portion of such distributive share attributable to donated capital is proportionately greater than the share of the... | |
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In the case of any partnership interest created by gift, the distributive share of the donee under the partnership agreement shall be includible in his gross income, except to the extent that such share is determined without allowance of reasonable compensation... 
