§733. Basis of distributee partner’s interest — Inbound Citations

Citations to 26 U.S.C. § 733 as a whole

• 26 U.S.C. § 705(a)(2)

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  (2) decreased (but not below zero) by distributions by the partnership as provided in section 733 and by the sum of his distributive share for the taxable year and prior taxable years of—

  (A) losses of the partnership, and

  (B) expenditures of the partnership not deductible in computing its taxable income and not properly chargeable to capital account; and
• 26 U.S.C. § 731(c)(5)

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  (5) Sections 733 and 734 shall be applied as if no gain were recognized, and no adjustment were made to the basis of property, under this subsection.