26 USC Part I
DETERMINATION OF TAX LIABILITY
October 30, 2020
§
701
Partners, not partnership, subject to tax
§
702
Income and credits of partner
§
703
Partnership computations
§
704
Partner's distributive share
§
705
Determination of basis of partner's interest
§
706
Taxable years of partner and partnership
§
707
Transactions between partner and partnership
§
708
Continuation of partnership
§
709
Treatment of organization and syndication fees
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