U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS Subpart C - Transfers of Interests in a Partnership Sec. 742 - Basis of transferee partner's interest From the U.S. Government Publishing Office, www.gpo.gov §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). (Aug. 16, 1954, ch. 736, 68A Stat. 249.)
26 U.S.C. § 742
§742. Basis of transferee partner's interest
Edition 2024