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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 733

Basis of distributee partner's interest

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 733 — Basis of distributee partner's interest

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS Subpart B - Distributions by a Partnership Sec. 733 - Basis of distributee partner's interest From the U.S. Government Publishing Office, www.gpo.gov

§733. Basis of distributee partner's interest

In the case of a distribution by a partnership to a partner other than in liquidation of a partner's interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by— (1) the amount of any money distributed to such partner, and (2) the amount of the basis to such partner of distributed property other than money, as determined under section 732.

(Aug. 16, 1954, ch. 736, 68A Stat. 247.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-CAFA55
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 733
Jurisdiction
Federal — United States
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✓ ACTIVE
Source
PRIMARY-SOURCE
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✓ TRUE
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2440d58d3af58913...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 733 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 733