U.S.C. Title 26 - INTERNAL REVENUE CODE

26 U.S.C.
United States Code, 2024 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter K - Partners and Partnerships
PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
Subpart D - Provisions Common to Other Subparts
Sec. 753 - Partner receiving income in respect of decedent
From the U.S. Government Publishing Office, www.gpo.gov

§753. Partner receiving income in respect of decedent

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 251.)