CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Partners and Partnerships
  7. CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS

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Section
721

Nonrecognition of gain or loss on contribution

Subpart
A

Contributions to a Partnership

Section
731

Extent of recognition of gain or loss on distribution

Subpart
B

Distributions by a Partnership

Section
741

Recognition and character of gain or loss on sale or exchange

Subpart
C

Transfers of Interests in a Partnership

Section
751

Unrealized receivables and inventory items

Subpart
D

Provisions Common to Other Subparts