Subpart B. Distributions by a Partnership
- § 731 - Extent of recognition of gain or loss on distribution
- § 732 - Basis of distributed property other than money
- § 733 - Basis of distributee partner’s interest
- § 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- § 735 - Character of gain or loss on disposition of distributed property
- § 736 - Payments to a retiring partner or a deceased partner’s successor in interest
- § 737 - Recognition of precontribution gain in case of certain distributions to contributing partner