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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter K — Partners and Partnerships
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Part II — Contributions, Distributions, and Transfers
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Subpart A — Contributions to a Partnership
Subpt. B
Distributions by a Partnership
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Subpart A — Contributions to a Partnership
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§721
Nonrecognition of gain or loss on contribution
§722
Basis of contributing partner’s interest
§723
Basis of property contributed to partnership
§724
Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
Subpt. B
Distributions by a Partnership
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