1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter K
  6. part II
  7. subpart A
  8. § 723

View all text of Subpart A [§ 721 - § 724]

§ 723. Basis of property contributed to partnership

(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(c), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 98–369, div. A, title VII, § 722(f)(1), July 18, 1984, 98 Stat. 974.)

CITE AS: 26 USC 723