26 U.S. Code § 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).

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 249.)

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26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

 

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