There Is a Newer Version of the U.S. Code
2011 U.S. 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 B - Distributions by a Partnership (§§ 731 - 737)
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- Table Of Contents
- Front Matter
- Section 731 - Extent of recognition of gain or loss on distribution
- Section 732 - Basis of distributed property other than money
- Section 733 - Basis of distributee partner's interest
- Section 734 - Adjustment to basis of undistributed partnership property where section 754 election or...
- Section 735 - Character of gain or loss on disposition of distributed property
- Section 736 - Payments to a retiring partner or a deceased partner's successor in interest
- Section 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
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