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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter K > PART II > Subpart C

Subpart C—Transfers of Interests in a Partnership

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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 loss
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