Subchapter K; Part II; Subpart B - Distributions by a 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 B Distributions by a Partnership
2
Q
Subpart B - Distributions by a Partnership
A
731-737
3
Q
Extent of Recognition of Gain or Loss on Distribution
A
731
4
Q
Basis of Distributed Property Other Than Money
A
732
5
Q
Basis of Distributee Partner’s Interest
A
733
6
Q
Adjustment to Basis of Undistributed Partnership Property Where Section 754 Election or Substantial Basis Reduction
A
734
7
Q
Character of Gain or Loss on Disposition of Distributed Property
A
735
8
Q
Payments to a Retiring Partner or a Deceased Partner’s Successor in Interest
A
736
9
Q
Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner
A
737
