26 USC 742: Basis of transferee partner's interest
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26 USC 742: Basis of transferee partner's interest Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERSSubpart C-Transfers of Interests in a Partnership
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§742. Basis of transferee partner's interest

The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).

(Aug. 16, 1954, ch. 736, 68A Stat. 249 .)

Cross References

Determination of basis of partner's interest, see section 705 of this title.

Section Referred to in Other Sections

This section is referred to in section 705 of this title.