Distributions by a Partnership

Sections

• 1.731-1
  § 1.731-1 Extent of recognition of gain or loss on distribution.
• 1.731-2
  § 1.731-2 Partnership distributions of marketable securities.
• 1.732-1
  § 1.732-1 Basis of distributed property other than money.
• 1.732-2
  § 1.732-2 Special partnership basis of distributed property.
• 1.732-3
  § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
• 1.733-1
  § 1.733-1 Basis of distributee partner's interest.
• 1.734-1
  § 1.734-1 Optional adjustment to basis of undistributed partnership property.
• 1.734-2
  § 1.734-2 Adjustment after distribution to transferee partner.
• 1.735-1
  § 1.735-1 Character of gain or loss on disposition of distributed property.
• 1.736-1
  § 1.736-1 Payments to a retiring partner or a deceased partner's successor in interest.
• 1.737-1
  § 1.737-1 Recognition of precontribution gain.
• 1.737-2
  § 1.737-2 Exceptions and special rules.
• 1.737-3
  § 1.737-3 Basis adjustments; Recovery rules.
• 1.737-4
  § 1.737-4 Anti-abuse rule.
• 1.737-5
  § 1.737-5 Effective dates.