DISTRIBUTIONS BY A PARTNERSHIP
- Section 1.731-1 - Extent of recognition of gain or loss on distribution
- Section 1.731-2 - Partnership distributions of marketable securities
- Section 1.732-1 - Basis of distributed property other than money
- Section 1.732-2 - Special partnership basis of distributed property
- Section 1.732-3 - Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner
- Section 1.733-1 - Basis of distributee partner's interest
- Section 1.734-1 - Optional adjustment to basis of undistributed partnership property
- Section 1.734-2 - Adjustment after distribution to transferee partner
- Section 1.735-1 - Character of gain or loss on disposition of distributed property
- Section 1.736-1 - Payments to a retiring partner or a deceased partner's successor in interest
- Section 1.737-1 - Recognition of precontribution gain
- Section 1.737-2 - Exceptions and special rules
- Section 1.737-3 - Basis adjustments; Recovery rules
- Section 1.737-4 - Anti-abuse rule
- Section 1.737-5 - Effective dates