distributions by a partnership
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.731-1 Extent of recognition of gain or loss on distribution.
- § 1.731-2 Partnership distributions of marketable securities.
- § 1.732-1 Basis of distributed property other than money.
- § 1.732-2 Special partnership basis of distributed property.
- § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation…
- § 1.733-1 Basis of distributee partner's interest.
- § 1.734-1 Optional adjustment to basis of undistributed partnership property.
- § 1.734-2 Adjustment after distribution to transferee partner.
- § 1.735-1 Character of gain or loss on disposition of distributed property.
- § 1.736-1 Payments to a retiring partner or a deceased partner's successor in interest.
- § 1.737-1 Recognition of precontribution gain.
- § 1.737-2 Exceptions and special rules.
- § 1.737-3 Basis adjustments; Recovery rules.
- § 1.737-4 Anti-abuse rule.
- § 1.737-5 Effective dates.
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