26 USC 734
§ 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- § 734 - Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1984 Amendment