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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
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Sec.
721.Nonrecognition of gain or loss on contribution.
722.Basis of contributing partner's interest.
723.Basis of property contributed to partnership.
724.Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property.

        
Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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