26 U.S.C. § 742
Basis of transferee partner’s interest
The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).
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Cited by 8
- 26 CFR § 1.1014-10 — Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- 26 CFR § 1.705-1 — Determination of basis of partner's interest.
- 26 CFR § 1.708-1 — Continuation of partnership.
- 26 CFR § 1.734-2 — Adjustment after distribution to transferee partner.
- 26 CFR § 1.743-1 — Optional adjustment to basis of partnership property.
- 26 CFR § 601.104 — Collection functions.
- 26 CFR § 601.201 — Rulings and determinations letters.
- 26 U.S.C. § 705 — Determination of basis of partner’s interest
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