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POSTED ON WEB April 23, 2021, At 7:43 A.M.2ACONSIDERATION AND APPROVAL OF THE MARCH 25, 2021, REGULAR MEETING MINUTES AND APRIL 01, 2021, SPECIAL MEETING MINUTES.2BACKNOWLEDGEMENT OF CLAIMS.2B Claims

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What is at 743 a?

At 743 a refers to the Internal Revenue Code section 743(a) which allows for an adjustment to the tax basis of partnership property when there is a transfer of partnership interest.

Who is required to file at 743 a?

Partnerships are required to file form 8979 to report information related to Section 743(a) adjustments.

How to fill out at 743 a?

Form 8979 must be completed by partnerships when there is a transfer of partnership interest that triggers a Section 743(a) adjustment.

What is the purpose of at 743 a?

The purpose of Section 743(a) is to ensure that the tax basis of partnership property reflects the true economic reality after a transfer of partnership interest.

What information must be reported on at 743 a?

Partnerships must report details of the transfer of partnership interest and the corresponding Section 743(a) adjustment on Form 8979.

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