751 ezchange

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  • shiloh
    Junior Member
    • Dec 2014
    • 1
    #1

    751 ezchange

    best place to find info on partnership partner doing an 751 exchange out of partnership.
    Tags: None
    • Roland Slugg
      Senior Member
      • Aug 2006
      • 1860
      #2
      Code §751 does NOT deal with exchanges. It covers how certain portion(s) of the gain on the sale of a partnership interest are to be treated as ordinary income instead of capital gain. Did you mean §721 instead?
      Roland Slugg
      "I do what I can."

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