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