U.S Code last checked for updates: Apr 25, 2025
All TitlesTitle 26Subtitle AChapter 1Subchapter KPart IISubpart D
§ 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
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