Transfers of Interests in A Partnership

Transfers of Interests in a Partnership

In Legislation

Transfers of Interests in a Partnership in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter K, Part II, Subpart C

The current, permanent, in-force federal laws regulating transfers of interests in a partnership are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter K, Part II, Subpart C. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including transfers of interests in a partnership) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including transfers of interests in a partnership) by chapter and subchapter.