- § 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
26 U.S. Code PART I— DETERMINATION OF TAX LIABILITY
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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.