Distributions by 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. Distributions by a Partnership

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Section
731

Extent of recognition of gain or loss on distribution

Section
732

Basis of distributed property other than money

Section
733

Basis of distributee partner's interest

Section
734

Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction

Section
735

Character of gain or loss on disposition of distributed property

Section
736

Payments to a retiring partner or a deceased partner's successor in interest

Section
737

Recognition of precontribution gain in case of certain distributions to contributing partner