Subpart A - Contributions to a Partnership
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Subpart A - Contributions to a Partnership
26 USC 721 - Nonrecognition of gain or loss on contribution
26 USC 722 - Basis of contributing partners interest
26 USC 723 - Basis of property contributed to partnership
26 USC 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
‹ TITLE 26 - US CODE - PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
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26 USC 721 - Nonrecognition of gain or loss on contribution ›
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