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 C—Transfers of Interests in a PartnershipContents§ 741. Recognition and character of gain or loss on sale or exchange§ 742. Basis of transferee partner's interest§ 743. Special rules where section 754 election or substantial built-in loss
