Cases: Casey v. Commissioner, 38 T.C. 357 (1962); Quick Trust v. Commissioner, 54 T.C. 1336 (1970); Shaheen v. Commissioner, T.C. Memo. 1982-445
Final rules 1
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).