There is a newer version
of
this Subpart
2016 US Code
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
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 721 to 724 |
2016 |
January 6, 2017 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 721 - Nonrecognition of gain or loss on contribution
- Sec. 722 - Basis of contributing partner's interest
- Sec. 723 - Basis of property contributed to partnership
- Sec. 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
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