skip navigation
§ 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
Subpart B—Distributions by a Partnership
LII has no control over and does not endorse any external Internet site that contains links to or references LII.