Distributions by a Partnership | Midpage

Collections
United States Code

Subpart B

Distributions by a Partnership

731Extent of recognition of gain or loss on distribution 732Basis of distributed property other than money 733Basis of distributee partner’s interest 734Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction 735Character of gain or loss on disposition of distributed property 736Payments to a retiring partner or a deceased partner’s successor in interest 737Recognition of precontribution gain in case of certain distributions to contributing partner