 | 1986 - 618 pages
...of a partner of any item of income, gain, loss, deduction, or credit described in section 702(a)(l) through (8) shall be determined as if such item were...depreciable property used in the trade or business of 26 CFRCh. I (4-1 -86 Edition) the partnership shall be considered as gain from the sale of such... | |
 | 1977 - 568 pages
...credit included in a partner's distributive share under paragraphs (1) through (8) of subsection (a) shall be determined as if such item were realized...in the same manner as incurred by the partnership. (c) Gross income of a partner. In any case where it is necessary to determine the gross income of a... | |
 | 1985 - 548 pages
...items of income, gain, loss, deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized...in the same manner as incurred by the partnership. See section 702(b) and paragraph (b) of § 1.702-1. To the extent necessary to determine the allowance... | |
 | 1984 - 504 pages
...items of income, gain, loss, deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized...in the same manner as incurred by the partnership. See section 702(b) and paragraph (b) of § 1.702-1. To the extent necessary to determine the allowance... | |
 | 1992 - 652 pages
...items of income, gain, loss, deduction, or credi of the partnership. The character of any such item shall be determined as if such item were realized...or incurred in the same manner as incurred by the part26 CFR Ch. I (4-1-92 Edition) nership. See section 702(b) and paragraph (b) of § 1.702-1. To the... | |
 | 1993 - 700 pages
...items of income, gain, loss, deduction, or credi of the partnership. The character of any such item shall be determined as if such item were realized...or incurred in the same manner as incurred by the partInternal Revenue Service, Treasury nership. See section 702(b) and paragraph (b) of 1 1.702-1.... | |
 | 1976 - 536 pages
...Included In a partner's distributive share under paragraphs (1) through (8) of subsection (a) snail be determined as If such Item were realized directly...In the same manner as Incurred by the partnership. (c) Gross income of a partner. In any case where It Is necessary to determine the gross Income of a... | |
 | 1997 - 732 pages
...items of income, gain, lose, deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized...by the partnership, or incurred in the same manner ал incurred by the partnership. See section 702(b) and paragraph (b) of {1.702-1. To the extent necessary... | |
 | 1979 - 580 pages
...of a partner of any item of income, gain, loss, deduction, or credit described in section 702(a)(l) through (8) shall be determined as if such item were...which realized by the partnership or incurred in the spme manner as incurred by the partnership. For example, a partner's distributive share of gain from... | |
 | 2001 - 810 pages
...items of income, gain, loss, deduction, or credit of the partnership. The character of any such item shall be determined as if such item were realized...which realized by the partnership, or incurred in the залпе manner as incurred by the partnership. See section 702(b) and paragraph (b) of §1.702-1.... | |
| |
The character of any item of income, gain, loss, deduction, or credit included in a partner's distributive share under paragraphs (1) through (8) of subsection (a) shall be determined as if such item were realized directly from the source from which realized... 
