§755. Rules for allocation of basis — Inbound Citations

Citations to 26 U.S.C. § 755 as a whole

• 26 U.S.C. § 170(h)(7)(B)(i)

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  (i) The term “relevant basis” means, with respect to any partner, the portion of such partner’s modified basis in the partnership which is allocable (under rules similar to the rules of section 755) to the portion of the real property with respect to which the contribution described in subparagraph (A) is made.
• 26 U.S.C. § 1060(d)(1)

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  (1) the rules of subsection (a) shall apply but only for purposes of determining the value of section 197 intangibles for purposes of applying section 755, and
• 26 U.S.C. § 1060(d)(2)

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  (2) if section 755 applies, such distribution or transfer (as the case may be) shall be treated as an applicable asset acquisition for purposes of subsection (b).