...Ineludible in income under the method of aci 669 Page 1399 TITLE 26.— INTERNAL REVENUE CODE counting used by the partnership, any rights (contractual or...rendered. For purposes of this section and sections 731, 736, and 741, such term also includes section 1245 property (as denned in section 1245 (a) (3) ) ,...

...property which the distributee contributed to the partnership, or (B) Payments, described In section 736 (a), to a retiring partner or successor In Interest...rendered. For purposes of this section and sections 731. 736, and 741, such term also Includes section 1245 property (as denned in section 1245 ( a) (3», but...

...whi"h the distributee contributed to the partnership, or (B) Payments, described in section 736(a), to a retiring partner or successor in interest of...rendered. For purposes of this section and sections 731, 736. and 741, such term also includes section 1245 property (as defined in section 1245(a)(3)) and...

...which the distributee contributed to the partnership, or (B) Payments, described in section 736(a), to a retiring partner or successor in interest of...rendered. For purposes of this section and sections 731, 736, and 741, such term also includes section 1245 property (as defined in section 1245(a)(3» and...

...section 786 (a), to a retiring partner or successor in interest of a deceased partner. (c) Unrealised receivables. For purposes of this subchapter, the...rendered. For purposes of this section and sections 731, 736, and 741, such term also includes section 1245 property (as denned in section 1245 (a) (3)), but...

...this subchapter, the term "unrealized receivables" Includes, to the extent not previously includlble In Income under the method of accounting used by the...rendered. For purposes of this section and sections 731, 736, and 741, such term also Includes section 1245 property (as defined in section 1245(a)(3)), but...

...this subchapter, the term "unrealized receivables" includes, to the extent not previously Ineludible In income under the method of accounting used by the...rendered. For purposes of this section and sections 731, 736, and 741, such term also Includes section 1245 property (as denned in section 1245(a) (3)), but...

...extent not preTlously ineludible in Income under the method of accounting used by the partneriblp, any rights (contractual or otherwise) to payment for...asset, or (2) Services rendered or to be rendered. to purposes of this section and sections 731, 130, and 741, such term also Includes section U45 property...

...of accounting used by the corporation, any rights (contractual or otherwise) to payment for — (A) Goods delivered, or to be delivered, to the extent...exchange of property other than a capital asset, or (B) Services rendered or to be rendered, (c) Presumption in certain cases — (1) In general. For purposes...

...asset. SEC. 751. DEFINITION OF UNREALIZED RECEIVABLES AND INVENTORY Sec. 751 (c) and (d) ITEMS. (a) UNREALIZED RECEIVABLES. — For purposes of this subchapter,...asset, or (2) services rendered, or to be rendered. (b) INVENTORY ITEMS WHICH HAVE APPRECIATED SUBSTANTIALLY IN VALUE. — (1) SUBSTANTIAL APPRECIATION....