1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter K
  6. part II
  7. subpart C
  8. § 742

View all text of Subpart C [§ 741 - § 743]

§ 742. Basis of transferee partner’s interest

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).

(Aug. 16, 1954, ch. 736, 68A Stat. 249.)

CITE AS: 26 USC 742