26 USC Subpart B
Distributions by a Partnership
October 30, 2020
§
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
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