26 U.S.C. § 742

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 742 - Basis of transferee partner's interest

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).

26 U.S.C. § 742

Aug. 16, 1954, ch. 736, 68A Stat. 249.