Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Contributions to a partnership (§§ 1.721-1 to 1.723-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.721-1 Nonrecognition of gain or loss on contribution.
  2. § 1.721(c)-1 Overview, definitions, and rules of general application.
  3. § 1.721(c)-2 Recognition of gain on certain contributions of property to partnerships with related foreign partners.
  4. § 1.721(c)-3 Gain deferral method.
  5. § 1.721(c)-4 Acceleration events.
  6. § 1.721(c)-5 Acceleration event exceptions.
  7. § 1.721(c)-6 Procedural and reporting requirements.
  8. § 1.721(c)-7 Examples.
  9. § 1.721-2 Noncompensatory options.
  10. § 1.722-1 Basis of contributing partner's interest.
  11. § 1.723-1 Basis of property contributed to partnership.