26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS

PART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS

Subpart
A.
Contributions to a partnership.
B.
Distributions by a partnership.
C.
Transfers of interests in a partnership.
D.
Provisions common to other subparts.