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IRC Code Sections > Subchapter K; Part II; Subpart C - Transfers of Interest in a Partnership > Flashcards

Subchapter K; Part II; Subpart C - Transfers of Interest in 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 C Transfers of Interests in a Partnership

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2
Q

Subpart C Transfers of Interests in a Partnership

A

741-743

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3
Q

Recognition and Character of Gain or Loss on Sale or Exchange

A

741

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4
Q

Basis of Transferee Partner’s Interest

A

742

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5
Q

Special Rules Where Section 754 Election or Substantial Built-in Loss

A

743

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IRC Code Sections (30 decks)

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