§737. Recognition of precontribution gain in case of certain distributions to contributing partner — Inbound Citations

Citations to 26 U.S.C. § 737 as a whole

• 26 U.S.C. § 731(c)(1)

  Go to provision →
  (1) For purposes of subsection (a)(1) and section 737—

  (A) the term “money” includes marketable securities, and

  (B) such securities shall be taken into account at their fair market value as of the date of the distribution.
• 26 U.S.C. § 731(d)

  Go to provision →
  (d) This section shall not apply to the extent otherwise provided by section 736 (relating to payments to a retiring partner or a deceased partner’s successor in interest), section 751 (relating to unrealized receivables and inventory items), and section 737 (relating to recognition of precontribution gain in case of certain distributions).
• 26 U.S.C. § 6103(m)(5)(B)(ii)

  Go to provision →
  (ii) any eligible lender (within the meaning of section 737(4)¹ of such Act) participating under subpart I¹ of part C of title VII of such Act,