Palan PR, Magneson
AT, Castillo M, Dunne J, Mikhail MS.
15) In Magneson, (16) the exchanger acquired replacement real property and immediately contributed it to a partnership in return for a general partnership interest.
1031 in 1984, it is unclear whether the step-transaction doctrine would invalidate Magneson if an exchange followed by a transfer of the replacement were in substance an exchange of real property for a partnership interest.
Jan Wantland anchored the offense and Alex Magneson
sparkled in the cage to lead La Serna over visiting Burroughs 8-5 Wednesday in the opening round of the Southern Section Division III girls' water polo playoffs.
CONTACT: Moira Magneson
for TerraQuest, 510-527-8105, ext.
We selected Pilgrim's solutions because it has a proven track record of supporting Medical Device manufacturers with its integrated best practices," said Ronda Magneson
, Regulatory Affairs Director for Megadyne.
Attributing partnership's holding to original exchanging party: Clients who immediately contribute interests in the replacement property to a partnership after an exchange might rely on Magneson
(44) to attribute the partnership's holding to themselves.
Survivors include three daughters, Arlys McVay of Portland, Bonnie Wigle of Eugene and Marti Cady of Springfield; two brothers, Vernon Magneson
of Port Orford and Harry Magneson
of Ocean Shores, Wash.
, President of New Wave, for some time now and he has been traveling extensively in the north to generate interest in our Hydro Power Pak, mostly for use with stationary diesel engines," added Mr.
, 81 TC 767 (1983), aff'd, 753 F2d 1490 (9th Cir.
is an important pro-taxpayer decision, reliance on it is not without risk.
However, in Magneson
,(17) the Tax Court distinguished Rev.