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U.S Code last checked for updates: Nov 26, 2024
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart A
§ 722. Basis of contributing par...
§ 724. Character of gain or loss...
§ 722. Basis of contributing par...
§ 724. Character of gain or loss...
U.S. Code
Notes
§ 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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