{"identifier":"/us/usc/t26/s742","title":26,"num":"\u00a7\u202f742.","heading":"Basis of transferee partner\u2019s interest","text":"\u00a7\u202f742.\nBasis of transferee partner\u2019s interest\nThe basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).","url":"https://projectusc.org/usc/t26/s742.html","content":[{"t":"sec","id":"/us/usc/t26/s742","children":[{"t":"num","text":"\u00a7\u202f742."},{"t":"heading","text":"Basis of transferee partner\u2019s interest"},{"t":"content","text":"\n","children":[{"t":"p","text":"The basis of an interest in a partnership acquired other than by contribution shall be determined under part II of subchapter O (sec. 1011 and following).","tail":"\n"}]},{"t":"text","text":"\n"}]}]}