26 U.S.C. § 733
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 733. Basis of distributee partner’s interest
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—
- (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.
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