26 CFR Subtopic
contributions to a partnership
June 25, 2020
§
1.721-1
Nonrecognition of gain or loss on contribution
§
1.721(c)-1
Overview, definitions, and rules of general application
§
1.721(c)-2
Recognition of gain on certain contributions of property to partnerships with related foreign partners
§
1.721(c)-3
Gain deferral method
§
1.721(c)-4
Acceleration events
§
1.721(c)-5
Acceleration event exceptions
§
1.721(c)-6
Procedural and reporting requirements
§
1.721(c)-7
Examples
§
1.721-2
Noncompensatory options
§
1.722-1
Basis of contributing partner's interest
§
1.723-1
Basis of property contributed to partnership
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
