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26 U.S.C. § 733

Basis of distributee partner’s interest

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 733, Basis of distributee partner’s interest, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462677
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In the case of a distribution by a partnership to a partner other than in liquidation of a partner’s interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by—

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