Home › CFR › Title 26 › Part 1 › §1.691(f)-126 CFR §1.691(f)-1 — Cross reference.Verified against eCFR.gov as of November 12, 2026 ↗View official text on eCFR.gov ↗Copy linkSee section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.