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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 D — Provisions Common to Other Subparts
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Subpt. C
Transfers of Interests in a Partnership
Subpart D — Provisions Common to Other Subparts
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§751
Unrealized receivables and inventory items
§752
Treatment of certain liabilities
§753
Partner receiving income in respect of decedent
§754
Manner of electing optional adjustment to basis of partnership property
§755
Rules for allocation of basis
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Subpt. C
Transfers of Interests in a Partnership
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