Subpart C – Transfers of Interests In A Partnership
Transfers of Interests In A Partnership
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter K > Part II > Subpart C
Details
- Reference: Subpart C
- Legend: Transfers of Interests In A Partnership
- USCode Year: 2013
Provision Content
Amendments
2004—Pub. L. 108–357, title VIII, §833(b)(6)(B), Oct. 22, 2004, 118 Stat. 1591, substituted Special rules where section 754 election or substantial built-in loss for Optional adjustment to basis of partnership property in item 743.
U.S. Encyclopedia of Law Coverage
Subpart B – Distributions By A Partnership in the Legal Encyclopedia: Income Taxes
In this entry about Subpart B – Distributions By A Partnership, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-721 in the Legal Encyclopedia: Tax Liability
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Subpart A – Contributions To A Partnership in the Legal Encyclopedia: Taxation
In this entry about Subpart A – Contributions To A Partnership, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-723 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-723, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
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