26 USC 743
§ 743 - Special rules where section 754 election or substantial built-in loss
- § 743 - Special rules where section 754 election or substantial built-in loss
- 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 2017 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1984 Amendment