View all text of Subpart A [§ 721 - § 724]
§ 721. Nonrecognition of gain or loss on contribution
(a) General rule
(b) Special rule
(c) Regulations relating to certain transfers to partnerships
(d) Transfers of intangibles
(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(b), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 105–34, title XI, § 1131(b)(3), (5)(B), Aug. 5, 1997, 111 Stat. 979, 980.)