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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 B - Distributions by a Partnership
Table of Contents

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Sec.
731.Extent of recognition of gain or loss on distribution.
732.Basis of distributed property other than money.
733.Basis of distributee partner's interest.
734.Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction.
735.Character of gain or loss on disposition of distributed property.
736.Payments to a retiring partner or a deceased partner's successor in interest.
737.Recognition of precontribution gain in case of certain distributions to contributing partner.

        
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 B - Distributions by 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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