Subjgrp 15. contributions to a partnership

• § 1.721-1 - Nonrecognition of gain or loss on contribution.
• § 1.721(c)-1 - Overview, definitions, and rules of general application.
• § 1.721(c)-2 - Recognition of gain on certain contributions of property to partnerships with related foreign partners.
• § 1.721(c)-3 - Gain deferral method.
• § 1.721(c)-4 - Acceleration events.
• § 1.721(c)-5 - Acceleration event exceptions.
• § 1.721(c)-6 - Procedural and reporting requirements.
• § 1.721(c)-7 - Examples.
• § 1.721-2 - Noncompensatory options.
• § 1.722-1 - Basis of contributing partner's interest.
• § 1.723-1 - Basis of property contributed to partnership.