26 CFR Topic
distributions by a partnership
June 25, 2020
§
1.737-2
Exceptions and special rules
§
1.737-3
Basis adjustments; Recovery rules
§
1.737-4
Anti-abuse rule
§
1.731-1
Extent of recognition of gain or loss on distribution
§
1.731-2
Partnership distributions of marketable securities
§
1.732-1
Basis of distributed property other than money
§
1.732-2
Special partnership basis of distributed property
§
1.732-3
Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner
§
1.733-1
Basis of distributee partner's interest
§
1.734-1
Optional adjustment to basis of undistributed partnership property
§
1.734-2
Adjustment after distribution to transferee partner
§
1.735-1
Character of gain or loss on disposition of distributed property
§
1.736-1
Payments to a retiring partner or a deceased partner's successor in interest
§
1.737-1
Recognition of precontribution gain
§
1.737-5
Effective dates
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.
