There is a newer version of the US Code
2012 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)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 |
Contains | sections 721 to 755 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Subpart A - Contributions to a Partnership (§§ 721 - 724)
- 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 loss property
- Subpart B - Distributions by a Partnership (§§ 731 - 737)
- 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 substantial basis reduction
- 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
- Subpart C - Transfers of Interests in a Partnership (§§ 741 - 743)
- Subpart D - Provisions Common to Other Subparts (§§ 751 - 755)
- Table Of Contents
- Section 751 - Unrealized receivables and inventory items
- Section 752 - Treatment of certain liabilities
- Section 753 - Partner receiving income in respect of decedent
- Section 754 - Manner of electing optional adjustment to basis of partnership property
- Section 755 - Rules for allocation of basis
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