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2018 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 (2018) |
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, 2018 Edition, 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 |
2018 |
January 14, 2019 |
No |
standard |
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