26 USC 721 - Nonrecognition of gain or loss on contribution

U.S Code last checked for updates: Dec 10, 2025

§ 721.

Nonrecognition of gain or loss on contribution

(a)

(b)

Special rule

(c)

Regulations relating to certain transfers to partnerships

(d)

Transfers of intangibles

(Aug. 16, 1954, ch. 736, 68A Stat. 245; Pub. L. 94–455, title XXI, § 2131(b), Oct. 4, 1976, 90 Stat. 1924; Pub. L. 105–34, title XI, § 1131(b)(3), (5)(B), Aug. 5, 1997, 111 Stat. 979, 980.)

cite as: 26 USC 721