There is a newer version
of
this Subpart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 B - Distributions by 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 B - Distributions by a Partnership |
sections 731 to 737 |
2016 |
January 6, 2017 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 731 - Extent of recognition of gain or loss on distribution
- Sec. 732 - Basis of distributed property other than money
- Sec. 733 - Basis of distributee partner's interest
- Sec. 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- Sec. 735 - Character of gain or loss on disposition of distributed property
- Sec. 736 - Payments to a retiring partner or a deceased partner's successor in interest
- Sec. 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
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