The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 731: Extent of recognition of gain or loss on distribution

Created in 1992 by Public Law 102-486. Changed by 2 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

1997Taxpayer Relief Act of 1997

1994Pub. L. 103-465

1992Pub. L. 102-486created it

26 U.S.C. 731Extent of recognition of gain or loss on distribution

(a)Partners

(b)Partnerships

(c)Treatment of marketable securitiesadded to

(d)Exceptionsmoved to (e)

(d)Newnew

(e)Exceptions (formerly (d))renumbered

This CongressBills that change it or would

H.R. 10357Digital Asset Tax Certainty Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 10357 Digital Asset Tax Certainty Act · introduced · would change (c), (d)

How it got here

1997

Pub. L. 105–34 substituted "section 751(d)" for "section 751(d)(2)". (Taxpayer Relief Act of 1997) Law text · (a), (c)

1994

Pub. L. 103–465 added subsec. (c) and redesignated former subsec. (c) as (d). · (c), (d)

1992

Pub. L. 102–486 substituted ", section 751" for "and section 751" and inserted before period at end ", and section 737 (relating to recognition of precontribution gain in case of certain distributions)". · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.