FEDERAL · 26 U.S.C. · Chapter Subchapter K—Partners and Partnerships
Basis of transferee partner's interest
26 U.S.C. § 742
Title26 — Internal Revenue Code
ChapterSubchapter K—Partners and Partnerships
PartSubpart C—Transfers of Interests in a Partnership
This text of 26 U.S.C. § 742 (Basis of transferee partner's interest) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 742.
Text
The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 249.)
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Bluebook (online)
26 U.S.C. § 742, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/742.