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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
§ 754
Manner of electing optional adjustment to basis of partnership property
notes
Manner of electing optional adjustment to basis of partnership property
U.S. Code
Notes
Editorial Notes
Amendments
1976—
Puspan. L. 94–455
struck out “or his delegate” after “Secretary” wherever appearing.
