Transfers of Interests in a Partnership

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
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9. Subject Group Transfers of Interests in a Partnership

Sections

• 1.741-1
  § 1.741-1 Recognition and character of gain or loss on sale or exchange.
• 1.742-1
  § 1.742-1 Basis of transferee partner's interest.
• 1.743-1
  § 1.743-1 Optional adjustment to basis of partnership property.