C12-Chp-10-3-Outline-of-Subchapter-K -...

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40e57286bd024139106a4bdde4c31b620a99899c.xls Subchapter K- Partnerships Determination of Partnership Liability 701 Partners, not partnership, subject to tax 702 Income and credits of partner 703 Partnership computations 704 Partner's distributive share 705 Determination of basis of partner's interest 706 Taxable years of partner and partnership 707 Transactions between partner and partnership 708 Continuation of partnership 709 Treatment of organization and syndication fees Contribution to Partnership 721 Nonrecognition of gain or loss on contribution 722 Basis of contributing partner's interest 723 Basis of property contributed to partnership 724 Distributions by Partnership 731 Extent of recognition of gain or loss on distribution 732 Basis of distributed property other than money 733 Basis of distributee partner's interest 734 Optional adjustment to basis of undistributed partnership property 735 Character of gain or loss on disposition of distributed property 736 Payments to a retiring partner or a deceased partner's successor in interest 737 Recognition of precontribution gain in case of certain distributions to contributing partner Transfer of Partnership Interest 741 Recognition and character of gain or loss on sale or exchange 742 Basis of transferee partner's interest 743 Optional adjustment to basis of partnership property
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This note was uploaded on 03/09/2012 for the course ACCT 6120 taught by Professor Godfrey,h during the Spring '08 term at UNC Charlotte.

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C12-Chp-10-3-Outline-of-Subchapter-K -...

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