<section id="cvl9-0000001"><p class="inline">[Added by </p><a href="/lr/resolve/td-9644/czhy" id="cvl9-0000003" title="t.d. 9644">T.D. 9644</a><p class="inline">, 78 FR 72393-72449, Dec. 2, 2013.]</p></section>

<p>Sec. 1.1411-7  Exception for dispositions of interests in partnerships and S corporations. [Reserved]</p>

Sec. 1.1411-7 Exception for dispositions of interests in partnerships and S corporations. [Reserved]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq07"><b>section 1411</b></a></p> </div>