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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart A
§ 721. Nonrecognition of gain or loss on contribution
§ 722. Basis of contributing partner’s interest
§ 723. Basis of property contributed to partnership
§ 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
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