contributions to a partnership
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.721-1 Nonrecognition of gain or loss on contribution.
- § 1.721(c)-1 Overview, definitions, and rules of general application.
- § 1.721(c)-2 Recognition of gain on certain contributions of property to partnerships…
- § 1.721(c)-3 Gain deferral method.
- § 1.721(c)-4 Acceleration events.
- § 1.721(c)-5 Acceleration event exceptions.
- § 1.721(c)-6 Procedural and reporting requirements.
- § 1.721(c)-7 Examples.
- § 1.721-2 Noncompensatory options.
- § 1.722-1 Basis of contributing partner's interest.
- § 1.723-1 Basis of property contributed to partnership.
Get a plain-English answer with a citation back to this text.
Ask AI about this code