 | United States - Law - 1953 - 1744 pages
...not more than 6 months, his distributive share of the gains and losses of the partnership from sales or exchanges of capital assets held for not more than 6 months. (b) As part of his gains and losses from sales or exchanges of capital assets held for more than 6... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...whether or not distribution is made to him — Sec. 182. (a) As part of his gains and losses from sales or exchanges of capital assets held for not more than 6 months, his distributive share of the gains and losses of the partnership from sales or exchanges of capital... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...than 6 months, its proportionate share of the gains and losses of the common trust fund from sales or, exchanges of capital assets held for not more than 6 months. (B) As part of its gains and losses from sales or exchanges of capital assets held for more than 6... | |
 | Administrative law - 1973 - 444 pages
...Statutory provision«; income and credits of partner. SBC. 702. Income and credits of partner — (a) General rule. In determining his Income tax, each...or exchanges of capital assets held for more than в months, (3) Gains and losses from sales or exchanges of property described in section 1231 (relating... | |
 | Administrative law - 1960 - 880 pages
...SEC. 702. Income and credits of partner — (a) General rule. In determining his Income § 1.702-1 tax. each partner shall take Into account separately...or exchanges of capital assets held for more than в months, (3) Gains and losses from sales or exchanges of property described In section 1231 (relating... | |
 | Administrative law - 1967 - 2196 pages
...Statutory provisions; income and credits of partner. BK. 702. Income and credits of partner — (a) General rule. In determining his Income tax, each...capital assets held for not more than 6 months, (2) Oalns and losses from sales or exchanges of capital assets held for more than 6 months, (3) Gains and... | |
 | Administrative law - 1970 - 438 pages
...Statutory provisions; income and credits of partner. SBC. 702. income and credits of partner — (a) General rule. In determining his income tax, each...capital assets held for not more than 6 months, (2) Qalns and losses from sales or exchanges of capital assets held for more than 6 months, (3) Gains and... | |
| |
In determining his income tax. each partner shall take into account separately his distributive share of the partnership's... 
