net precontribution gain
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 737 — for purposes of this section (3 versions over time)
For purposes of this section, the term "net precontribution gain" means the net gain (if any) which would have been recognized by the distributee partner under section 704(c)(1)(B) if all property which—