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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart B
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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