Subpart B — Distributions by a Partnership
- §731 Extent of recognition of gain or loss on distribution
- §732 Basis of distributed property other than money
- §733 Basis of distributee partner’s interest
- §734 Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- §735 Character of gain or loss on disposition of distributed property
- §736 Payments to a retiring partner or a deceased partner’s successor in interest
- §737 Recognition of precontribution gain in case of certain distributions to contributing partner