§ 733. Basis of distributee partner’s interest

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles 2
Reform history JSON API

§ 733. Basis of distributee partner’s interest

(1) the amount of any money distributed to such partner, and

(2) the amount of the basis to such partner of distributed property other than money, as determined under section 732.

(Aug. 16, 1954, ch. 736, 68A Stat. 247.)

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