There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter K - Partners and Partnerships (§§ 701 - 777)
Part II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (§§ 721 - 755)
Subpart A - Contributions to a Partnership (§§ 721 - 724)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS Subpart A - Contributions to a Partnership |
Contains | sections 721 to 724 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 721 - Nonrecognition of gain or loss on contribution
- Section 722 - Basis of contributing partner's interest
- Section 723 - Basis of property contributed to partnership
- Section 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital...
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