§13504
2 cases·2 cited
Statute Text — 26 U.S.C. §13504
Statute text not available for this section.
2 Citing Cases
115-97, § 13504(a), 131 Stat. 2054, 2141, effective for partnership taxable years beginning after December 31, 2017, by deleting the “technical termination” provision at issue here. That provision, section 708(b)(1)(B), provided that a partnership shall be considered terminated only if “within a 12-month period there is a sale or exchange of 50 percent or