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INCOME TAX

Internal Revenue Bulletin 1996-7 · 2026-10-03 edition · updated 2026-10-04 · United States

PS–2–95, page 50. Proposed regulations under section 731 relating to the treatment of a distribution of marketable securities by a partnership. A public hearing will be held on April 3, 1996.

T.D. 8642, page 4. Final regulations under sections 704 and 737 of the Code relating to the recognition of gain or loss by contributing partner on distribution of contributed property or other property.

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▸Contents — Internal Revenue Bulletin 1996-7
Internal Revenue Bulletin 1996-7

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