Subpart C—Transfers of Interests in a Partnership — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 741. | Recognition and character of gain or loss on sale or exchange. | |
| 742. | Basis of transferee partner’s interest. | |
| 743. | Special rules where section 754 election or substantial built-in loss. |
Editorial Notes
Amendments
2004—Pub. L. 108–357, title VIII, § 833(b)(6)(B), Oct. 22, 2004, 118 Stat. 1591, substituted “Special rules where section 754 election or substantial built-in loss” for “Optional adjustment to basis of partnership property” in item 743.