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IRC 751 Hot Assets: Calculating and Reporting Ordinary ...
media.straffordpub.comJul 09, 2015 · IRC 751 "Hot Assets": Calculating and Reporting Ordinary Income in Disposition of Partnership or LLC Interests THURSDAY, JULY 9, 2015, 1:00-2:50 pm Eastern . 1 SECTION 751(b) Thomas I. Hausman The Law Office of …
IRC 751 Hot Assets: Calculating and Reporting Ordinary ...
media.straffordpub.comJul 26, 2017 · value derived from assets producing ordinary income. Section 751(a) provides an exception by recharacterizing any amount realized on a sale or exchange of a partnership interest attributable to the assets below as an amount realized from the sale or exchange of an asset other than a capital asset. These are commonly referred to as “hot assets.”