1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter K - Partners and Partnerships
  6. Part II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
  7. Subpart D - Provisions Common to Other Subparts
  8. 26 USC § 753
26 USC § 753
Partner receiving income in respect of decedent
October 30, 2020
USC

The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.
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§ 752 Treatment of certain liabilities
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§ 754 Manner of electing optional adjustment to basis of partnership property

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