Finanse publiczne · 2.07.2003

Section 704(b) and Capital Account Revaluations

This document contains proposed regulations relating to the capital account maintenance rules under section 704 of the Internal Revenue Code. These regulations expand the rules regarding a partnership's right to adjust capital accounts to reflect unrealized appreciation and depreciation in the value of partnership assets.

Source: Federal Register — Department of the TreasuryOpen original release →

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