Subpart B—Distributions by a Partnership

Sec.
731.
Extent of recognition of gain or loss on distribution.
732.
Basis of distributed property other than money.
733.
Basis of distributee partner's interest.
734.
Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction.
735.
Character of gain or loss on disposition of distributed property.
736.
Payments to a retiring partner or a deceased partner's successor in interest.
737.
Recognition of precontribution gain in case of certain distributions to contributing partner.

        

Editorial Notes

Amendments

2004—Pub. L. 108–357, title VIII, §833(c)(5)(B), Oct. 22, 2004, 118 Stat. 1592, substituted "Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction" for "Optional adjustment to basis of undistributed partnership property" in item 734.

1992—Pub. L. 102–486, title XIX, §1937(b)(3), Oct. 24, 1992, 106 Stat. 3033, added item 737.