26 U.S.C. § 753
Partner receiving income in respect of decedent
The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.
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Cited by 6
- 26 CFR § 1.691(f)-1 — Cross reference.
- 26 CFR § 1.736-1 — Payments to a retiring partner or a deceased partner's successor in interest.
- 26 CFR § 1.742-1 — Basis of transferee partner's interest.
- 26 CFR § 1.753-1 — Partner receiving income in respect of decedent.
- 26 CFR § 1.771-1 — Effective date.
- 26 U.S.C. § 691 — Recipients of income in respect of decedents
Nearby sections (25 sections)
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