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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 C. Transfers of Interests in a Partnership |
§ 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 |
Amendments
2004—Pub. L. 108–357, title VIII, § 833(b)(6)(B),