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Subpart C - Transfers of Interests in a Partnership
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united states code
Subpart C - Transfers of Interests in a Partnership
26 USC 741 - Recognition and character of gain or loss on sale or exchange
26 USC 742 - Basis of transferee partners interest
26 USC 743 - Special rules where section 754 election or substantial built-in loss
‹ 26 USC 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
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26 USC 741 - Recognition and character of gain or loss on sale or exchange ›
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