Abstract
I. Investment Credit
II. Partnership Investment Credit … A. Distributive Shares of Credit … B. Leasing Section 38 Property … C. Partnership Dispositions of Section 38 Property
III. Contribution of Section 38 Property to a Partnership
IV. Particular Property and Partnership Interest Transactions … A. Sales of Section 38 Property among Partners and Partnerships … B. Sale or Other Reduction of Partnership Interest … C. Lease of Section 38 Property between Partner and Partnership … D. Distribution to Partners of Section 38 Property … E. Contribution of Partnership Property to a Corporation … F. Contribution of Partnership Interests to a Corporation … G. Contribution of Partnership Interest to Another Partnership … H. Distribution of Partnership Interests by a Corporation or Another Partnership … I. Death of a Partner … J. Like-Kind Exchange of Partnership Interests … K. Constructive Termination of the Partnership under Section 708(b)(1)(B)
V. Conclusion
Recommended Citation
Jim R. Titus,
Investment Credit and Recapture in Partnership Transactions,
59 Neb. L. Rev.
(1980)
Available at: https://digitalcommons.unl.edu/nlr/vol59/iss1/9