Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart B—Distributions by a Partnership (§§ 73...
Subpart B—Distributions by a Partnership (§§ 731 – 737)
§ 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