26 U.S. Code Part I - DETERMINATION OF TAX LIABILITY
prev | next
- § 701 - Partners, not partnership, subject to tax
- § 702 - Income and credits of partner
- § 703 - Partnership computations
- § 704 - Partner’s distributive share
- § 705 - Determination of basis of partner’s interest
- § 706 - Taxable years of partner and partnership
- § 707 - Transactions between partner and partnership
- § 708 - Continuation of partnership
- § 709 - Treatment of organization and syndication fees
Amendments
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.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.