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Treasury Regulations · 26 CFR Part 1

Distributions by a partnership (§§ 1.731-1 to 1.737-5)

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. § 1.731-1 Extent of recognition of gain or loss on distribution.
  2. § 1.731-2 Partnership distributions of marketable securities.
  3. § 1.732-1 Basis of distributed property other than money.
  4. § 1.732-2 Special partnership basis of distributed property.
  5. § 1.732-3 Corresponding adjustment to basis of assets of a distributed corporation controlled by a corporate partner.
  6. § 1.733-1 Basis of distributee partner's interest.
  7. § 1.734-1 Optional adjustment to basis of undistributed partnership property.
  8. § 1.734-2 Adjustment after distribution to transferee partner.
  9. § 1.735-1 Character of gain or loss on disposition of distributed property.
  10. § 1.736-1 Payments to a retiring partner or a deceased partner's successor in interest.
  11. § 1.737-1 Recognition of precontribution gain.
  12. § 1.737-2 Exceptions and special rules.
  13. § 1.737-3 Basis adjustments; Recovery rules.
  14. § 1.737-4 Anti-abuse rule.
  15. § 1.737-5 Effective dates.