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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 B. Distributions by a Partnership |
§ 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 |
Amendments
2004—Pub. L. 108–357, title VIII, § 833(c)(5)(B),
1992—Pub. L. 102–486, title XIX, § 1937(b)(3),