Treasury Regulations (26 C.F.R.)
26 CFR § 1.691(f)-1
Cross reference.
Official textecfr.govlast amended
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]
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In this part (40 sections)
- 1.682(b)-1 · Application of trust rules to alimony payments.
- 1.682(c)-1 · Definitions.
- 1.683-1 · Applicability of provisions; general rule.
- 1.683-2 · Exceptions.
- 1.683-3 · Application of the 65-day rule of the Internal Revenue Code…
- 1.684-1 · Recognition of gain on transfers to certain foreign trusts…
- 1.684-2 · Transfers.
- 1.684-3 · Exceptions to general rule of gain recognition.
- 1.684-4 · Outbound migrations of domestic trusts.
- 1.684-5 · Effective/applicability dates.
- 1.691(a)-1 · Income in respect of a decedent.
- 1.691(a)-2 · Inclusion in gross income by recipients.
- 1.691(a)-3 · Character of gross income.
- 1.691(a)-4 · Transfer of right to income in respect of a decedent.
- 1.691(a)-5 · Installment obligations acquired from decedent.
- 1.691(b)-1 · Allowance of deductions and credit in respect to decedents.
- 1.691(c)-1 · Deduction for estate tax attributable to income in respect…
- 1.691(c)-2 · Estates and trusts.
- 1.691(d)-1 · Amounts received by surviving annuitant under joint and…
- 1.691(e)-1 · Installment obligations transmitted at death when prior…
- 1.691(f)-1 · Cross reference.
- 1.692-1 · Abatement of income taxes of certain members of the Armed…
- 1.701-1 · Partners, not partnership, subject to tax.
- 1.701-2 · Anti-abuse rule.
- 1.702-1 · Income and credits of partner.
- 1.702-2 · Net operating loss deduction of partner.
- 1.702-3T · 4-Year spread (temporary).
- 1.703-1 · Partnership computations.
- 1.704-1 · Partner's distributive share.
- 1.704-1T · Partner's distributive share (temporary).
- 1.704-2 · Allocations attributable to nonrecourse liabilities.
- 1.704-3 · Contributed property.
- 1.704-4 · Distribution of contributed property.
- 1.705-1 · Determination of basis of partner's interest.
- 1.705-2 · Basis adjustments coordinating sections 705 and 1032.
- 1.706-0 · Table of contents.
- 1.706-1 · Taxable years of partner and partnership.
- 1.706-2 · Certain allocable cash to as is items. [Reserved]
- 1.706-2T · Temporary regulations; question and answer under the Tax…
- 1.706-3 · Items attributable to interest in lower-tier partnership.