| http://www.w3.org/ns/prov#value | - This principle applies whether the one compensated for his services is an employee receiving a salary, fees, or commission (ibid.), one receiving corporate securities (I.R.C.1954 ?? 351(a)), or a "service partner receiving an interest in the partnership. (I.R.C.1954 ?? 721; Treas.Reg. ?? 1.271-1(b) (1)).The regulation pertaining to partnerships provides thatthe value of an interest in such partn
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