Statutory Text
26 U.S.C. § 742 — Basis of transferee 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 C - Transfers of Interests in a Partnership Sec. 742 - Basis of transferee partner's interest From the U.S. Government Publishing Office, www.gpo.gov
§742. Basis of transferee partner's interest
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).
(Aug. 16, 1954, ch. 736, 68A Stat. 249.)
Source: uscode.house.gov — public domain
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BS-USC26-SEC-D3C9CF
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boisestandard.org
Citation
26 U.S.C. § 742
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
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The statutory text of 26 U.S.C. § 742 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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26 U.S.C. — public domain
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