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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 D
Provisions Common to Other Subparts
§ 752
Treatment of certain liabilities
View all text of Subpart D [§ 751 - § 755]
U.S. Code
Notes
§ 752.
Treatment of certain liabilities
(a)
Increase in partner’s liabilities
(b)
Decrease in partner’s liabilities
(c)
Liability to which property is subject
(d)
Sale or exchange of an interest
(
Aug. 16, 1954, ch. 736
,
68A Stat. 251
.)