26 USC 742: Basis of transferee partner's interest
Result 1 of 1
   
 
<< Previous   TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter K / PART II / Subpart C / § 742   Next >>
 
26 USC 742: Basis of transferee partner's interest Text contains those laws in effect on January 2, 2001
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
Jump To: Source Credit

§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 .)

Section Referred to in Other Sections

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