Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_736
Timestamp: 2019-11-18 07:11:31
Document Index: 397098874

Matched Legal Cases: ['§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736', '§ 736']

Internal Revenue Code, § 736. Payments To A Retiring Partner Or A Deceased Partner's Successor In Interest
I.R.C. § 736(a) Payments Considered As Distributive Share Or Guaranteed Payment —
I.R.C. § 736(a)(1) —
I.R.C. § 736(a)(2) —
I.R.C. § 736(b) Payments For Interest In Partnership
I.R.C. § 736(b)(1) General Rule —
I.R.C. § 736(b)(2) Special Rules —
I.R.C. § 736(b)(2)(A) —
I.R.C. § 736(b)(2)(B) —
I.R.C. § 736(b)(3) Limitation On Application Of Paragraph (2) —
I.R.C. § 736(b)(3)(A) —
I.R.C. § 736(b)(3)(B) —
(Added Aug. 16, 1954, ch. 736, 68A Stat. 248 ; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; amended Nov. 6, 1978, Pub. L. 95-600, title VII, 701(u)(13)(B), 92 Stat. 2918; Aug. 10, 1993, Pub. L. 103-66, title XIII, Sec. 13262, 107 Stat. 312.)
1993—Subsec. (b). Pub. L. 103-66, Sec. 13262(a), amended subsec. (b) by adding par. (3).
Subsec. (c). Pub. L. 103-66, Sec. 13262(b)(2)(B), struck subsec. (c). Before being struck, it read as follows:
“(c) Cross reference.—For limitation on the tax attributable to certain gain connected with section 1248 stock, see section 751(e).”
1976--Subsec. (b)(1). Pub. L. 94-455 struck out “or his delegate" after “Secretary”.
Amendments by Sec. 13262 of Pub. L. 103-66 effective in the case of partners retiring or dying on or after January 5, 1993. Section 13262(c)(2) of Pub. L. 103-66 provided:
“(2) BINDING CONTRACT EXCEPTION.--The amendments made by this section shall not apply to any partner retiring on or after January 5, 1993, if a written contract to purchase such partner's interest in the partnership was binding on January 4, 1993, and at times thereafter before such purchase.”
Amendment by Pub. L. 95-600 applicable to transfers beginning after Oct. 9, 1975, and to sales, exchanges, and distributions taking place after Oct. 9, 1975, see section 701(u)(13)(C) of Pub. L. 95-600, set out as a note under section 751 of this title.
Amendment by Pub. L. 94-455 effective on February 1, 1977.