U.S Code last checked for updates: Apr 03, 2025
Searching within: All TitlesTitle 26Subtitle AChapter 1Subchapter KPart IISubpart A
§ 721.
Nonrecognition of gain or loss on contribution
(a)
General rule
(b)
Special rule
(c)
Regulations relating to certain transfers to partnerships
(d)
Transfers of intangibles
(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(b), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 105–34, title XI, § 1131(b)(3), (5)(B), Aug. 5, 1997, 111 Stat. 979, 980.)
cite as: 26 USC 721