Subpart A. Contributions to a Partnership
Index
- 26 U.S.C. § 721 Nonrecognition of Gain Or Loss On Contribution
- 26 U.S.C. § 722 Basis of Contributing Partner's Interest
- 26 U.S.C. § 723 Basis of Property Contributed to Partnership
- 26 U.S.C. § 724 Character of Gain Or Loss On Contributed Unrealized Receivables, Inventory Items, and Capital Loss Property