uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart A
Night Mode
Subpart A: Contributions to a Partnership
Section 721: Nonrecognition of gain or loss on contribution
Section 722: Basis of contributing partner’s interest
Section 723: Basis of property contributed to partnership
Section 724: Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property