Part II: CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
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