U.S Code last checked for updates: Apr 04, 2025
§ 752.
Treatment of certain liabilities
(a)
Increase in partner’s liabilities
(b)
Decrease in partner’s liabilities
(c)
Liability to which property is subject
(d)
Sale or exchange of an interest
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)
cite as: 26 USC 752