26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II, Subpart C: 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 C-Transfers of Interests in a Partnership

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Subpart C-Transfers of Interests in a Partnership

Sec.

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.

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §833(b)(6)(B), Oct. 22, 2004, 118 Stat. 1591 , substituted "Special rules where section 754 election or substantial built-in loss" for "Optional adjustment to basis of partnership property" in item 743.