1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - ESTATES, TRUSTS, BENEFICIARIES, AND DECEDENTS
  6. Topic - income in respect of decedents
  7. 26 CFR § 1.691(f)-1
26 CFR § 1.691(f)-1
Cross reference
June 25, 2020
CFR

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

[T.D. 6808, 30 FR 3436, Mar. 16, 1965]

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§ 1.691(e)-1 Installment obligations transmitted at death when prior law applied
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§ 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death

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