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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 C — Transfers of Interests in a Partnership
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Subpt. B
Distributions by a Partnership
Subpt. D
Provisions Common to Other Subparts
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Subpart C — Transfers of Interests in a Partnership
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§741
Recognition and character of gain or loss on sale or exchange
§742
Basis of transferee partner’s interest
§743
Special rules where section 754 election or substantial built-in loss
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Subpt. B
Distributions by a Partnership
Subpt. D
Provisions Common to Other Subparts
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