FEDERAL · 26 U.S.C. · Chapter 1
Basis of transferee partner's interest
Current through Pub. L. 119-102
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).
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 742 (Basis of transferee partner's interest) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States
659 F.3d 466 (Fifth Circuit, 2011)
Stanton Brewery v. Commissioner of Internal Revenue
176 F.2d 573 (Second Circuit, 1949)
Koppers Company v. United States
134 F. Supp. 290 (Court of Claims, 1955)
The R. & J. Furniture Company v. Commissioner of Internal Revenue
221 F.2d 795 (Sixth Circuit, 1955)
Vegetable Farms, Inc. v. Commissioner of Internal Revenue
191 F.2d 677 (Ninth Circuit, 1951)
Kent v. Northern California Regional Office of the American Friends Service Committee
497 F.2d 1325 (Ninth Circuit, 1974)
United States v. Carroll (In Re Bankruptcy Court's Use of a Standardized Form of Chapter 13 Confirmation Order That Enjoins the Internal Revenue Service to Redirect Tax Refunds to Chapter 13 Trustees)
423 B.R. 294 (E.D. Michigan, 2010)
Docket No. 97-6066 August Term, 1997
181 F.3d 272 (Second Circuit, 1999)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 249.)