26 USC 731
§ 731 - Extent of recognition of gain or loss on distribution
- § 731 - Extent of recognition of gain or loss on distribution
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date of 1994 Amendment
- Effective Date of 1992 Amendment
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