{"identifier":"/us/usc/t26/s733","title":26,"num":"\u00a7\u202f733.","heading":"Basis of distributee partner\u2019s interest","text":"\u00a7\u202f733.\nBasis of distributee partner\u2019s interest\nIn the case of a distribution by a partnership to a partner other than in liquidation of a partner\u2019s interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by\u2014\n(1) the amount of any money distributed to such partner, and\n(2) the amount of the basis to such partner of distributed property other than money, as determined under section 732.","url":"https://projectusc.org/usc/t26/s733.html","content":[{"t":"sec","id":"/us/usc/t26/s733","children":[{"t":"num","text":"\u00a7\u202f733."},{"t":"heading","text":"Basis of distributee partner\u2019s interest","tail":"\n"},{"t":"chapeau","text":"In the case of a distribution by a partnership to a partner other than in liquidation of a partner\u2019s interest, the adjusted basis to such partner of his interest in the partnership shall be reduced (but not below zero) by\u2014"},{"t":"para","id":"/us/usc/t26/s733/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" the amount of any money distributed to such partner, and","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s733/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" the amount of the basis to such partner of distributed property other than money, as determined under section 732.","tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"}]}]}