Extent of recognition of gain or loss on distribution.
Basis of distributed property other than money.
Basis of distributee partner’s interest.
Adjustment to basis of undistributed partnership property where section
754 election or substantial basis reduction.
Character of gain or loss on disposition of distributed property.
Payments to a retiring partner or a deceased partner’s successor in interest.
Recognition of precontribution gain in case of certain distributions to contributing partner.
2004—Pub. L. 108–357, title VIII, § 833(c)(5)(B),Oct. 22, 2004, 118 Stat. 1592, substituted “Adjustment to basis of undistributed partnership property where section
754 election or substantial basis reduction” for “Optional adjustment to basis of undistributed partnership property” in item 734.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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