Source: https://casetext.com/statute/united-states-code/title-26-internal-revenue-code/subtitle-a-income-taxes/chapter-1-normal-taxes-and-surtaxes/subchapter-k-partners-and-partnerships/part-ii-contributions-distributions-and-transfers/subpart-a-contributions-to-a-partnership/723-basis-of-property-contributed-to-partnership
Timestamp: 2018-12-15 07:51:09
Document Index: 787653502

Matched Legal Cases: ['§ 723', '§\u202f723', '§\u202f723', '§ 723', '§ 2131', '§ 722', '§ 722', '§ 724']

§ 723. Basis of property contributed to partnership, 26 U.S.C. § 723 | Casetext
26 U.S.C. § 723
§ 723. Basis of property contributed to partnership
(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(c), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 98–369, div. A, title VII, § 722(f)(1), July 18, 1984, 98 Stat. 974.)
1984—Pub. L. 98–369 inserted “under section 721(b)” after “gain recognized”. 1976—Pub. L. 94–455 inserted “increased by the amount (if any) of gain recognized to the contributing partner at such time” after “at the time of the contribution”.
§ 722. Basis of contributing partner’s interest
§ 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property