U.S Code last checked for updates: Oct 17, 2024
All TitlesTitle 26Subtitle AChapter 1Subchapter KPart IISubpart A
§ 723.
Basis of property contributed to partnership

(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(c), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 98–369, div. A, title VII, § 722(f)(1), July 18, 1984, 98 Stat. 974.)
cite as: 26 USC 723
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