26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II, Subpart A: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II, Subpart A: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERSSubpart A-Contributions to a Partnership
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Subpart A-Contributions to a Partnership

Sec.
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.

        

Editorial Notes

Amendments

1984- Pub. L. 98–369, div. A, title I, §74(c), July 18, 1984, 98 Stat. 593 , added item 724.