Section 731 - Extent of recognition of gain or loss on distribution
https://casetext.com/statute/united-states-code/title-26-internal-revenue-code/subtitle-a-income-taxes/chapter-1-normal-taxes-and-surtaxes/subchapter-k-partners-and-partnerships/part-ii-contributions-distributions-and-transfers/subpart-b-distributions-by-a-partnership/section-731-extent-of-recognition-of-gain-or-loss-on-distribution/analysis?citingPage=1&sort=relevance
WebApr 30, 2018 · IRC § 731 generally provides for nonrecognition of gain or loss when property is distributed. The basis in the distributed property must …
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