Subpart B—Distributions by a Partnership (§§ 731—737)
- § 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