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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 B
§ 731. Extent of recognition of gain or loss on distribution
§ 732. Basis of distributed property other than money
§ 733. Basis of distributee partner’s interest
§ 734. Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
§ 735. Character of gain or loss on disposition of distributed property
§ 736. Payments to a retiring partner or a deceased partner’s successor in interest
§ 737. Recognition of precontribution gain in case of certain distributions to contributing partner
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