{"data":{"id":"us/26-u.s.c.-722","jurisdiction":"us","citation":"26 U.S.C. § 722","heading":"Basis of contributing partner’s interest","body":"The basis of an interest in a partnership acquired by a contribution of property, including money, to the partnership shall be the amount of such money and the adjusted basis of such property to the contributing partner at the time of the contribution increased by the amount (if any) of gain recognized under section 721(b) to the contributing partner at such time.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"db9296b8c5e8a6631ac71874a86496f2248f90464a6d27909836424fbb8457c0","source_id":"us","stale":false,"prev":"us/26-u.s.c.-721","next":"us/26-u.s.c.-723"},"notice":"GroundRules: Original legal text. Not legal advice."}