### Question
How is the "eligible partner" defined?


### Answer
The term **eligible partner** is defined in *26 U.S.C. § 731* as follows -

> any partner who, before the date of the distribution, did not contribute to the partnership any property other than assets described in clause (i)

#### Citation:
  - *26 U.S.C. § 731*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS > Subpart B-Distributions by a Partnership**

