skip navigation



NOTES:


Sec. 721. Nonrecognition of gain or loss on contribution. 722. Basis of contributing partner’s interest. 723. Basis of property contributed to partnership. 724. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property.

Amendments

1984—Pub. L. 98–369, div. A, title I, § 74(c), July 18, 1984, 98 Stat. 593, added item 724.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.
Study law abroad: Cornell Paris Institute