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Title 26 - Internal Revenue
Subchapter A - INCOME TAX
Part 1 - INCOME TAXES
Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
26 CFR Topic
26 CFR Topic
transfers of interests in a partnership
June 25, 2020
§
1.741-1
Recognition and character of gain or loss on sale or exchange
§
1.742-1
Basis of transferee partner's interest
§
1.743-1
Optional adjustment to basis of partnership property
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