Public Law 119-100 (06/26/2026)
Subpart B Distributions by a Partnership
Browse 0 units and 7 sections in Subpart B Distributions by a Partnership of Title 26.
Sections in Subpart B
§ 731
Extent of recognition of gain or loss on distribution
§ 732
Basis of distributed property other than money
§ 733
Basis of distributee partner’s interest
§ 734
Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
§ 735
Character of gain or loss on disposition of distributed property
§ 736
Payments to a retiring partner or a deceased partner’s successor in interest
§ 737
Recognition of precontribution gain in case of certain distributions to contributing partner