Contributions to a Partnership

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Contributions to a Partnership

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.