<!-- TTST:[A]: TTC:[1]: TTSC:[K]: TTT:[c]: TTS:[cbschK]: TTCP:[Subchapter K]: TTCI:[]: TTB:[]: TTA:[]: TTD:[]: -->


Index  » Subtitle A  » Chapter 1  » Subchapter K

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter K. Partners and Partnerships

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter K (Partners and Partnerships) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 701Partners, not partnership, subject to tax
I.R.C. 702Income and credits of partner
I.R.C. 703Partnership computations
I.R.C. 704Partner's distributive share
I.R.C. 705Determination of basis of partner's interest
I.R.C. 706Taxable years of partner and partnership
I.R.C. 707Transactions between partner and partnership
I.R.C. 708Continuation of partnership
I.R.C. 709Treatment of organization and syndication fees
I.R.C. 721Nonrecognition of gain or loss on contribution
I.R.C. 722Basis of contributing partner's interest
I.R.C. 723Basis of property contributed to partnership
I.R.C. 724Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
I.R.C. 731Extent of recognition of gain or loss on distribution
I.R.C. 732Basis of distributed property other than money
I.R.C. 733Basis of distributee partner's interest
I.R.C. 734Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
I.R.C. 735Character of gain or loss on disposition of distributed property
I.R.C. 736Payments to a retiring partner or a deceased partner's successor in interest
I.R.C. 737Recognition of precontribution gain in case of certain distributions to contributing partner
I.R.C. 741Recognition and character of gain or loss on sale or exchange
I.R.C. 742Basis of transferee partner's interest
I.R.C. 743Special rules where section 754 election or substantial built-in loss
I.R.C. 751Unrealized receivables and inventory items
I.R.C. 752Treatment of certain liabilities
I.R.C. 753Partner receiving income in respect of decedent
I.R.C. 754Manner of electing optional adjustment to basis of partnership property
I.R.C. 755Rules for allocation of basis
I.R.C. 761Terms defined
I.R.C. 771 to 777Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.