26 U.S. Code Part II, Subpart C - Transfers of Interests in a Partnership

Sec. 741. Recognition and character of gain or loss on sale or exchange. 742. Basis of transferee partner’s interest. 743. Special rules where section 754 election or substantial built-in loss.

2004—Pub. L. 108–357, title VIII, § 833(b)(6)(B),Oct. 22, 2004, 118 Stat. 1591, substituted “Special rules where section 754 election or substantial built-in loss” for “Optional adjustment to basis of partnership property” in item 743.

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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