Subchapter K: Partners and Partnerships
Part I: DETERMINATION OF TAX LIABILITY
- Section 701: Partners, not partnership, subject to tax
- Section 702: Income and credits of partner
- Section 703: Partnership computations
- Section 704: Partner’s distributive share
- Section 705: Determination of basis of partner’s interest
- Section 706: Taxable years of partner and partnership
- Section 707: Transactions between partner and partnership
- Section 708: Continuation of partnership
- Section 709: Treatment of organization and syndication fees
Part II: CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
- Subpart A: Contributions to a Partnership
- Subpart B: Distributions by a Partnership
- Section 731: Extent of recognition of gain or loss on distribution
- Section 732: Basis of distributed property other than money
- Section 733: Basis of distributee partner’s interest
- Section 734: Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- Section 735: Character of gain or loss on disposition of distributed property
- Section 736: Payments to a retiring partner or a deceased partner’s successor in interest
- Section 737: Recognition of precontribution gain in case of certain distributions to contributing partner
- Subpart C: Transfers of Interests in a Partnership
- Subpart D: Provisions Common to Other Subparts
[Part IV: REPEALED]
- [Section 771 to 777: Repealed. Pub. L. 114–74, title XI, § 1101(b)(1), Nov. 2, 2015, 129 Stat. 625]