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751

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751

751Arab Caliphate [business and economics]Islamic craftsmen in the Middle East learn the secret of paper manufacture from Chinese captured during the Muslim conquest of Samarkand. The Arab paper industry rapidly develops.
751Frankish Kingdom [political events]With Pope Zacharias's support, the Frankish mayor of the palace Pepin the Short deposes Childeric III, the last king of the Merovingian dynasty, and is crowned king of the Franks by St Boniface at Soissons in the Frankish kingdom, founding the Carolingian dynasty. Childeric, who has been a mere figurehead under Pepin's control, is allowed to retire to a monastery.
751Arab Caliphate, China, Tang Empire, Asia [wars]Following an appeal from the ruler of Tashkent for military assistance, the Arabs defeat the Chinese at the Battle of the Talas River near Samarkand, causing the collapse of the Chinese Empire in central Asia. Chinese craftsmen captured after the battle introduce papermaking into the Middle East.


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? Mentioned in ? References in periodicals archive
 
751 requires recognition of gain from "hot assets" as ordinary income.
Liquidation of an LLC member interest by Wright, Carol / The Tax Adviser
751 "hot assets" when an interest was sold or exchanged, as a practical matter, they often were unable to acquire sufficient information to compute the gain that should have been Sec.
Computing capital gains on sales of partnership and S corp. interests by Tillinger, Janet W. / The Tax Adviser
751 rules have been part of the Code for almost 50 years, and over the last few years have seen relatively few changes.
Sale of partnership interests with open-service or construction ... by O'Connell, Frank J., Jr. / The Tax Adviser
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