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6 Cards in this Set
- Front
- Back
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Section 83
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Property transferred in connection with performance of services (a) general rule: Property transferred to a person in exchange for services rendered shall be included in the gross income of the transferee. |
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Larson v. Commissioner, 66 T.C. 159 (1976) |
TBA |
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Rev. Rul 75-74 |
Public Interest Law firms Are they a tax-exempt charitable organization? Yes, they qualify under Sect 501(c)(3) |
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Section 761(a) & (f) |
Terms Defined (a) partnerships (f) qualified joint venture - husband/wife |
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Section 469 |
Passive activity losses and credits limited |
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Section 7704 |
Certain publicly traded partnerships treated as corporations (a) general rule: a PTP will be treated as a corporation unless it meets one of the exception requirements |
