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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 C - Transfers of Interests in a Partnership
Sec. 742 - Basis of transferee partner's interest
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| 26 U.S.C. § 742 (2016) |
| ยง742. Basis of transferee partner's interest |
|
The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following). |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 249.) |
| 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 C - Transfers of Interests in a Partnership Sec. 742 - Basis of transferee partner's interest |
| section 742 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
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