1.708-1(d)(2)(i)(A), in defining the assets-over form when at least one resulting partnership is a continuing partnership, provides that the divided partnership contributes
certain assets and liabilities to the recipient partnerships.
A and B are then deemed to contribute
the assets in a nontaxable Sec.
In the second example, the seller sells an undivided interest in the business assets (including pre-1993 intangibles) to the buyer for cash; immediately thereafter, the seller and buyer contribute
their respective undivided interests to the partnership.
X may contribute
cash to Z, which is then distributed by Z to Y in a transaction treated as a disguised sale of a portion of Y's business to Z in exchange for cash (Sec.
: Industry stakeholder pensions provider B&CE encourages scheme members to pay in at least pounds 10 a week.
The purpose of this workshop was to review the current scientific evidence with respect to factors that may contribute
to the induction (Gilmour et al.
(23) The connection may be due to more fat cells, which release inflammatory chemicals that can contribute
to asthma (and allergies).
Several factors contribute
to an editorial board's productivity from a combination of individual and collaborative work done by each discipline community as shown in Figures 2 to 4 and Tables 4 and 5.
The notion that our healthcare settings contribute
to the amplification of infectious disease contradicts our expectations.
2 permits editors to update web sites using only normal word processing and web browser skills.
Our contributing authors provide us with information and application on vital topics that contribute
to our professional practice.
Issues examined include: the extent to which subject knowledge contributes
to teacher effectiveness; the extent to which knowledge of pedagogical theory, learning theory, or child development contribute
significantly to teacher effectiveness; the extent to which high-quality, field-based experience prior to certification significantly contributes
to teacher effectiveness; whether the accreditation of teacher preparation programs contributes
significantly to the likelihood that graduates will be effective and remain in the classroom; and whether there are alternate route programs that graduate high percentages of effective teachers.
The altitude also contributes
to dehydration since the humidity is so low.
If the G72 gene indeed contributes
to this disorder, its discovery may aid in developing improved drug treatments, he says.
Excessive intake of regular pop either contributes
excessive energy to the diet leading to obesity or decreases intake of foods with a higher nutrient density leading to deficient nutrient intake.