26 USC 742: Basis of transferee partner's interest
Text contains those laws in effect on November 14, 2024
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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§742. Basis of transferee partner's interest
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).