Transfers of Interests in 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. Transfers of Interests in a Partnership

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Section
741

Recognition and character of gain or loss on sale or exchange

Section
742

Basis of transferee partner's interest

Section
743

Special rules where section 754 election or substantial built-in loss