Subpart A—Contributions to a Partnership

Sec.
721.
Nonrecognition of gain or loss on contribution.
722.
Basis of contributing partner's interest.
723.
Basis of property contributed to partnership.
724.
Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property.

        

Editorial Notes

Amendments

1984—Pub. L. 98–369, div. A, title I, §74(c), July 18, 1984, 98 Stat. 593, added item 724.