U.S. CODE
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Toggle Dropdown
Search US Code
Search Leg. Notes
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
U.S Code last checked for updates: Oct 31, 2024
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart A
§ 722. Basis of contributing par...
§ 724. Character of gain or loss...
§ 722. Basis of contributing par...
§ 724. Character of gain or loss...
U.S. Code
Notes
§ 723.
Basis of property contributed to partnership
(
Aug. 16, 1954, ch. 736
,
68A Stat. 245
;
Pub. L. 94–455, title XXI, § 2131(c)
,
Oct. 4, 1976
,
90 Stat. 1924
;
Pub. L. 98–369, div. A, title VII, § 722(f)(1)
,
July 18, 1984
,
98 Stat. 974
.)
cite as:
26 USC 723
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!