26 U.S.C. § 701
Partners, not partnership, subject to tax
A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.
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Cited by 22
- 26 CFR § 1.362-3 — Basis of importation property acquired in loss importation transaction.
- 26 CFR § 1.367(a)-1 — Transfers to foreign corporations subject to section 367(a): In general.
- 26 CFR § 1.367(a)-1T — Transfers to foreign corporations subject to section 367(a): In general (temporary).
- 26 CFR § 1.367(e)-1 — Distributions described in section 367(e)(1).
- 26 CFR § 1.367(e)-2 — Distributions described in section 367(e)(2).
- 26 CFR § 1.58-2 — General rules for conduit entities; partnerships and partners.
- 26 CFR § 1.7874-1 — Disregard of affiliate-owned stock.
- 26 CFR § 1.7874-11 — Rules regarding inversion gain.
- 26 CFR § 1.7874-2 — Surrogate foreign corporation.
- 26 CFR § 1.7874-3 — Substantial business activities.
- 26 CFR § 1.7874-6 — Stock transferred by members of the EAG.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
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- 26 CFR § 1.965-4 — Disregard of certain transactions.
- 26 CFR § 31.3306(c)(16)-1 — Services in employ of international organization.
- 26 CFR § 36.3121(l)(1)-1 — Agreements entered into by domestic corporations with respect to foreign subsidiaries.
- 26 CFR § 48.4217-2 — Limitation on amount of tax applicable to certain leases.
- 26 CFR § 54.4980F-1 — Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual.
- 26 CFR § 54.9801-1 — Basis and scope.
- 26 CFR § 54.9801-1T — Basis and scope (temporary).
- 26 CFR § 54.9801-6 — Special enrollment periods.
- 26 U.S.C. § 4980B — Failure to satisfy continuation coverage requirements of group health plans
- 26 U.S.C. § 9801 — Increased portability through limitation on preexisting condition exclusions
Nearby sections (25 sections)
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- 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
- 721 · Nonrecognition of gain or loss on contribution
- 722 · Basis of contributing partner’s interest
- 723 · Basis of property contributed to partnership
- 724 · Character of gain or loss on contributed unrealized receivables,…