Assertion: partnership's interest | /r/CapableOf | sell that interest
Facets:
value: within two years of the exchange
type: TEMPORAL
Source sentences:
text: If a partner contributes services for a profits interest, then that interest is not taxable upon the date of the exchange because any valuation would be too speculative unless it is for an asset that has low risk and a guaranteed return like a Treasury bill or the partner sells that interest within two years of the exchange.