Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 771
[§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625]
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Nearby sections (25 sections)
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- 741 · Recognition and character of gain or loss on sale or exchange
- 742 · Basis of transferee partner's interest
- 743 · Special rules where section 754 election or substantial built-in…
- 751 · Unrealized receivables and inventory items
- 752 · Treatment of certain liabilities
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- 755 · Rules for allocation of basis
- 761 · Terms defined
- 771 · [§§771 to 777. Repealed. Pub. L. 114–74, title XI, §1101(b)(1),…
- 801 · Tax imposed
- 803 · Life insurance gross income
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- 810 · [§810. Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22,…
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