US Code

Public Law 119-111 (09/18/2026)

Subpart C Transfers of Interests in a Partnership

Browse 0 units and 3 sections in Subpart C Transfers of Interests in a Partnership of Title 26.

Sections in Subpart C

§ 741 Recognition and character of gain or loss on sale or exchange § 742 Basis of transferee partner’s interest § 743 Special rules where section 754 election or substantial built-in loss
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