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  1. LII
  2. U.S. Code
  3. Title 26
  4. Subtitle A
  5. CHAPTER 1
  6. Subchapter K
  7. PART II
  8. Subpart A
Quick search by citation:

26 U.S. Code Subtitle A Chapter 1 Subchapter K Part II Subpart A - Contributions to a Partnership

  • U.S. Code
  • Notes
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  1. § 721. Nonrecognition of gain or loss on contribution
  2. § 722. Basis of contributing partner’s interest
  3. § 723. Basis of property contributed to partnership
  4. § 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
Editorial Notes
Amendments

1984—Pub. L. 98–369, div. A, title I, § 74(c), July 18, 1984, 98 Stat. 593, added item 724.

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