Subchapter D. Special Partnerships and Partners
- § 30551. General rule
- § 30552. Partners, not the special partnership, subject to tax
- § 30553. Special partnership computations
- § 30554. Accounting method for special partnerships and their partners
- § 30555. Taxable year of special partnerships and their partners
- § 30556. Inclusion of special partnership income
- § 30557. Transactions between partner and special partnership
- § 30558. Organization and syndication expenses
- § 30559. Nonrecognition of gain or loss on contributions of property to a special partnership
- § 30560. Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property to a partnership
- § 30561. Continuation of special partnerships
- § 30562. Election
- § 30563. Noneligible partnerships
- § 30564. Income and credits
- § 30565. Determination of partner’s distributive share
- § 30566. Treatment of a nonresident partner’s distributive share
- § 30567. Determination of adjusted basis of partner’s interest
- § 30568. Basis of interest of partner who receives a distribution
- § 30569. Recognition of profit or loss in distributions made by special partnerships
- § 30570. Character of gain or loss on disposition of distributed property
- § 30571. Sale or exchange of interest in a special partnership
- § 30572. Treatment of certain liabilities
- § 30573. Payments to a deceased partner’s successor in interest
- § 30574. Treatment of certain distributions
- § 30575. Payments to a retiring partner or a deceased partner’s successor in interest
- § 30576. Basis of property contributed to special partnership
- § 30577. Basis of distributed property other than money
- § 30578. Credit for contribution to special partnership described in § 30551(a)(10) of this title