U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter K—Partners and Partnerships / Part II—Contributions, Distributions, and TransfersTitle 26SubpartSubpart A—Contributions to a PartnershipContents§ 721. Nonrecognition of gain or loss on contribution§ 722. Basis of contributing partner's interest§ 723. Basis of property contributed to partnership§ 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
