United States Code · Section

§ 742 — Basis Of Transferee Partner’s Interest

26 U.S.C. § 742

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The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).

26 U.S.C. § 741 26 U.S.C. § 743

Implementing Regulations

No implementing regulations found.