...under the partnership agreement shall be ineludible in his gross income, except to the extent that such he taxable year beginning in such calendar year. (2)...status. For the purposes of this subsection — (A) the share attributable to donated capital is proportionately greater than the share of the donor attributable...

...partnership in which capital is a material income-producing factor is created by gift, section 704(e)(2) provides that the distributive share of the donee...the share of the donor attributable to the donor's 26 CFR Ch. l (4-1-87 Edition) capital. For rules of allocation in such cases, see subparagraph (3)...

...partnership in which capital is a material income-producing factor is created by gift, section 704(e)(2) provides that the distributive share of the donee...capital is proportionately greater than the share of 26 CFR Ch. I (4-1-86 Edition the donor attributable to the donor's capital. For rules of allocation...

...provides that the distributive share of the donee under the partnership agreement shall be ineludible in his gross income, except to •the extent that...capital is proportionately greater than the share of •fche donor attributable to the donor's capital. For rules of allocation in such cases, see subparagraph...

...donee's distributive share shall be ineludible in his gross income, except to the extent that such share is determined without allowance of reasonable...donated capital is proportionately greater than the distributive share attributable to the donor's capital. For the purpose of section 704, a capital Interest...

...under the partnership agreement shall be ineludible in his gross Income, except to the extent that such share is determined without allowance of reasonable...and except to the extent that the portion of such share attributable to donated capital is proportionately greater than the share of the donor attributable...

...partnership in which capital is a material income-producing factor is created by gift, section 704(e)(2) provides that the distributive share of the donee...except to the extent that such distributive share 's determined without allowance of reasonable compensation for services rendered to the partnership...

...share of donee includltjle in gross income. In the case of any partnership interest created by gift, the distributive share of the donee under the partnership...in his gross income, except to the extent that such share is determined without allowance of reasonable compensation for services rendered to the partnership...

...share of donee includible in gross income. In the case of any partnership interest created by gift, the distributive share of the donee under the partnership...in his gross income, except to the extent that such share is determined without allowance of reasonable compensation for services rendered to the partnership...

...under the partnership agreement shall be ineludible in his gross income, except to the extent that such share is determined without allowance of reasonable...and except to the extent that the portion of such share attributable to donated capital is proportionately greater than the share of the donor attributable...