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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 742. Basis of Transferee Partner’s Interest
The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).
(Aug. 16, 1954, ch. 736, 68A Stat. 249.)
Section Referred to in Other Sections
This section is referred to in section 705 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 742. Basis of Transferee Partner’s Interest," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 27, 2025, http://www.originalsources.com/Document.aspx?DocID=3Z6XWBZNFDNKJAG.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 742. Basis of Transferee Partner’s Interest." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 27 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=3Z6XWBZNFDNKJAG.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 742. Basis of Transferee Partner’s Interest' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 27 March 2025, from http://www.originalsources.com/Document.aspx?DocID=3Z6XWBZNFDNKJAG.
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