Skip to content
ChatProjectCodes

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 708.—Continuation of Partnership

Internal Revenue Bulletin 2004-18 · 2026-10-03 edition · updated 2026-10-04 · United States

A revenue ruling describes the application of section 704(c)(1)(B) and section 737 to assets-over partnership mergers. See Rev. Rul. 2004-43, page 842.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-18
Internal Revenue Bulletin 2004-18

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.