CONTRIBUTIONS TO A PARTNERSHIP
- Section 1.721-1 - Nonrecognition of gain or loss on contribution
- Section 1.721-2 - Noncompensatory options
- Section 1.722-1 - Basis of contributing partner's interest
- Section 1.723-1 - Basis of property contributed to partnership
- Section 1.721(c)-1 - Overview, definitions, and rules of general application
- Section 1.721(c)-2 - Recognition of gain on certain contributions of property to partnerships with related foreign partners
- Section 1.721(c)-3 - Gain deferral method
- Section 1.721(c)-4 - Acceleration events
- Section 1.721(c)-5 - Acceleration event exceptions
- Section 1.721(c)-6 - Procedural and reporting requirements
- Section 1.721(c)-7 - Examples