US CODE: Title 26,Subpart D—Provisions Common to Other Subparts

Subpart D—Provisions Common to Other Subparts

§ 751. Unrealized receivables and inventory items

§ 752. Treatment of certain liabilities

§ 753. Partner receiving income in respect of decedent

§ 754. Manner of electing optional adjustment to basis of partnership property

§ 755. Rules for allocation of basis

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