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  1. LII
  2. U.S. Code
  3. Title 26
  4. Subtitle A
  5. CHAPTER 1
  6. Subchapter K
  7. PART I
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26 U.S. Code Part I - DETERMINATION OF TAX LIABILITY

  • U.S. Code
  • Notes
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  1. § 701. Partners, not partnership, subject to tax
  2. § 702. Income and credits of partner
  3. § 703. Partnership computations
  4. § 704. Partner’s distributive share
  5. § 705. Determination of basis of partner’s interest
  6. § 706. Taxable years of partner and partnership
  7. § 707. Transactions between partner and partnership
  8. § 708. Continuation of partnership
  9. § 709. Treatment of organization and syndication fees
Editorial Notes
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.

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