Treas. Reg. §1.7874-1(c)(2).
Appears in 1 contract
Sources: Gain Recognition Agreement
Treas. Reg. §1.7874§ 1.704-1(c)(23(a)(4).
Sources: Limited Partnership Agreement
Treas. Reg. §1.7874§ 1.703-1(c)(21(b).
