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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
26 USC Subpart C
26 USC Subpart C
Transfers of Interests in a Partnership
October 30, 2020
§
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
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