Treasury Regulations (26 C.F.R.)

26 CFR § 1.691(f)-1 — (f)-1 Cross reference.

§ 1.691(f)-1 Cross reference.

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

[T.D. 6808, 30 FR 3436, Mar. 16, 1965]

Last amended: 2026-04-13