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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter K— Partners and Partnerships · § 742

§ 742. Basis of transferee partner’s interest

34 words·~1 min read·/usc/title-26/section-742

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The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).
(Aug. 16, 1954, ch. 736, 68A Stat. 249.)
Connections5 cite this
Cited by 5 sections · top 2
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 249
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§ 742
Basis of transferee partner’s interest
Stat.×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 249
Cites 2Cited by 5 across 1 source
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