U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter K—Partners and PartnershipsTitle 26PartPart II—Contributions, Distributions, and TransfersContentsSubpart A—Contributions to a PartnershipSubpart B—Distributions by a PartnershipSubpart C—Transfers of Interests in a PartnershipSubpart D—Provisions Common to Other Subparts