Subpart B - DISTRIBUTIONS BY A PARTNERSHIP
- Section 731 - Extent of recognition of gain or loss on distribution
- Section 732 - Basis of distributed property other than money
- Section 733 - Basis of distributee partner's interest
- Section 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- Section 735 - Character of gain or loss on disposition of distributed property
- Section 736 - Payments to a retiring partner or a deceased partner's successor in interest
- Section 737 - Recognition of precontribution gain in case of certain distributions to contributing partner