26 USC 724
§ 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
- § 724 - Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date
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