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Subpart A—Contributions to a Partnership (§§ 72...
Subpart A—Contributions to a Partnership (§§ 721 – 724)
§ 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