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title 26
Internal Revenue
chapter I-i9
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 17
transfers of interests in a partnership
Subjgrp 17. transfers of interests in a partnership
§ 1.741-1 - Recognition and character of gain or loss on sale or exchange.
§ 1.742-1 - Basis of transferee partner's interest.
§ 1.743-1 - Optional adjustment to basis of partnership property.