26 U.S. Code § 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.

Source

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

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26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

 

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