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26 U.S.C. § 742Chapter 1

§742. Basis of transferee partner's interest

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§742. Basis of transferee partner's interest

The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).

Last amended: December 31, 2024

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