---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schK/ptII"
level: "part"
label: "Part II"
heading: "Contributions, Distributions, and Transfers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schK-ptII"
sections_count: 19
---

# Part II — Contributions, Distributions, and Transfers

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter K — Partners and Partnerships

## Contents

- [Subpart A — Contributions to a Partnership](/usc/26/stA-ch1-schK-ptII-sptA.md)
- [Subpart B — Distributions by a Partnership](/usc/26/stA-ch1-schK-ptII-sptB.md)
- [Subpart C — Transfers of Interests in a Partnership](/usc/26/stA-ch1-schK-ptII-sptC.md)
- [Subpart D — Provisions Common to Other Subparts](/usc/26/stA-ch1-schK-ptII-sptD.md)