US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 742: Basis of transferee partner’s interest

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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).

Collected 2026-09-10T05:58:25Z. Source file · JSON

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