Subpart B - Distributions by a Partnership
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Subpart B - Distributions by a Partnership
26 USC 731 - Extent of recognition of gain or loss on distribution
26 USC 732 - Basis of distributed property other than money
26 USC 733 - Basis of distributee partners interest
26 USC 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
26 USC 735 - Character of gain or loss on disposition of distributed property
26 USC 736 - Payments to a retiring partner or a deceased partners successor in interest
26 USC 737 - Recognition of precontribution gain in case of certain distributions to contributing partner
‹ 26 USC 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
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26 USC 731 - Extent of recognition of gain or loss on distribution ›
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