§15025
7 cases·4 distinguished·3 cited
Statute Text — 26 U.S.C. §15025
Statute text not available for this section.
7 Citing Cases
- 21 - [*21] 173, but it carefully distinguished many ofthe propositions Rosenthal used to reach that result. It first reread California Corporation Code section 15025--the only authority cited in Rosenthal to support its statementthat communityproperty is divested ofits characterupon transferto a partnership.
DIST.
CR Traders Partners, LP, Ann S. Carrino, A Partner Other Than the Tax Matters Partner, Petitioners
- 21 - [*21] 173, but it carefully distinguished many ofthe propositions Rosenthal used to reach that result. It first reread California Corporation Code section 15025--the only authority cited in Rosenthal to support its statementthat communityproperty is divested ofits characterupon transferto a partnership.