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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
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Sec.
741.Recognition and character of gain or loss on sale or exchange.
742.Basis of transferee partner's interest.
743.Special rules where section 754 election or substantial built-in loss.

        
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 C - Transfers of Interests in 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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