Partners, not partnership, subject to tax.
Income and credits of partner.
Partner’s distributive share.
Determination of basis of partner’s interest.
Taxable years of partner and partnership.
Transactions between partner and partnership.
Continuation of partnership.
Treatment of organization and syndication fees.
1976—Pub. L. 94–455, title II, § 213(b)(2), title XIX, § 1901(b)(23),Oct. 4, 1976, 90 Stat. 1547, 1798, struck out part IV “Effective date for subchapter” in table of parts of subchapter K of chapter 1 and added item 709.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Thursday, March 14, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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