United States Code · Part

Part II — Contributions, Distributions, And Transfers

26 U.S.C. pt. ptII

• § 721 Nonrecognition Of Gain Or Loss On Contribution
• § 722 Basis Of Contributing Partner’s Interest
• § 723 Basis Of Property Contributed To Partnership
• § 724 Character Of Gain Or Loss On Contributed Unrealized Receivables, Inventory Items, And Capital Loss Property
• § 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
• § 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
• § 751 Unrealized Receivables And Inventory Items
• § 752 Treatment Of Certain Liabilities
• § 753 Partner Receiving Income In Respect Of Decedent
• § 754 Manner Of Electing Optional Adjustment To Basis Of Partnership Property
• § 755 Rules For Allocation Of Basis