Contributions to a Partnership

  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
  8. Contributions to a Partnership

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Section
721

Nonrecognition of gain or loss on contribution

Section
722

Basis of contributing partner's interest

Section
723

Basis of property contributed to partnership

Section
724

Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property