Sections
-
1.721-1
§ 1.721-1 Nonrecognition of gain or loss on contribution. -
1.721-2
§ 1.721-2 Noncompensatory options. -
1.721(c)-1
§ 1.721(c)-1 Overview, definitions, and rules of general application<em>.</em> -
1.721(c)-2
§ 1.721(c)-2 Recognition of gain on certain contributions of property to partnerships with related foreign partners. -
1.721(c)-3
§ 1.721(c)-3 Gain deferral method. -
1.721(c)-4
§ 1.721(c)-4 Acceleration events. -
1.721(c)-5
§ 1.721(c)-5 Acceleration event exceptions. -
1.721(c)-6
§ 1.721(c)-6 Procedural and reporting requirements. -
1.721(c)-7
§ 1.721(c)-7 Examples. -
1.722-1
§ 1.722-1 Basis of contributing partner's interest. -
1.723-1
§ 1.723-1 Basis of property contributed to partnership.