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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter K. Partners and Partnerships |
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Part II. CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS |
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SubPart A. Contributions to a Partnership |
| § 721. Nonrecognition of gain or loss on contribution |
| § 722. Basis of contributing partner’s interest |
| § 723. Basis of property contributed to partnership |
| § 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property |
Amendments
1984—Pub. L. 98–369, div. A, title I, § 74(c),