Subchapter K; Part II; Subpart A - Contributions to Partnership Flashcards
1
Q
Code Tree
A
Title 26 > Subtitle A Income Taxes > Chapter 1 Normal Taxes and Surtxes > Subchapter K > Part II Contributions, Distributions, and Transfers > Subpart A Contributions to a Partnership
2
Q
Subpart A - Contributions to a Partnership
A
721-724
2
Q
Basis of Contributing Partner’s Interest
A
722
2
Q
Nonrecognition of Gain or Loss on Contribution
A
721
3
Q
Basis of Property Contributed to Partnership
A
723
4
Q
Character of Gain or Loss on Contributed Unrealized Receivables, Inventory Items, and Capital loss Property
A
724