26 U.S.C. § 742
Current through P.L. 118-44 (published on www.congress.gov on 03/18/2024), except for [P. L. 118-42]
The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).
26 U.S.C. § 742