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.
Amendments

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.

 

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