TOPICAL DEVELOPMENTS IN VAT LAW - University College Cork
To the extent an adjustment to the adjusted tax basis of any Partnership Asset pursuant to Code Section 734(b) is required, pursuant to Treasury Regulation §1.704- 1(b)(2)(iv)(m)(4), to be taken into account in determining Capital Accounts as a result of a distribution other than in liquidation of a Partner’s interest in the Partnership, the ... ................
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