Property Contribution Basis

Property Contribution Basis is a foundational academic concept within the domain of partner basis rules and inside basis, denoting the initial tax basis assigned to property contributed to a partnership, as determined by the contributing partner's adjusted basis in the property at the time of contribution, which serves to establish the starting point for the partnership's tax accounting and subsequent allocation of gains, losses, and depreciation.

1

Publications

29

Citations

6

Authors

4

Institutions

Publications per year

2017–2026

1

Authors

6

  1. MA
    Merete Anderssen

    UiT The Arctic University of Norway, Norway

    1 publications · 29 citations

    1

    h-index

  2. NM
    Natalia Mitrofanova

    UiT The Arctic University of Norway, Norway

    1 publications · 29 citations

    1

    h-index

  3. YR
    Yulia Rodina

    UiT The Arctic University of Norway, Norway

    1 publications · 29 citations

    1

    h-index

  4. MW
    Marit Westergaard

    UiT The Arctic University of Norway, Norway

    1 publications · 29 citations

    1

    h-index

  5. IN
    Isabel Nadine Jensen

    Centre for Arctic Gas Hydrate, Environment and Climate, Norway

    1 publications · 29 citations

    1

    h-index

1–5 of 6

Venues

  1. International Journal of Multilingualism

    IJM · 1 publications · 29 citations

    1

    h-index

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