Subpart B. Distributions By a Partnership

Index

• 26 U.S.C. § 731 Extent of Recognition of Gain Or Loss On Distribution
• 26 U.S.C. § 732 Basis of Distributed Property Other Than Money
• 26 U.S.C. § 733 Basis of Distributee Partner's Interest
• 26 U.S.C. § 734 Adjustment to Basis of Undistributed Partnership Property Where Section 754 Election Or Substantial Basis Reduction
• 26 U.S.C. § 735 Character of Gain Or Loss On Disposition of Distributed Property
• 26 U.S.C. § 736 Payments to a Retiring Partner Or a Deceased Partner's Successor In Interest
• 26 U.S.C. § 737 Recognition of Precontribution Gain In Case of Certain Distributions to Contributing Partner