There Is a Newer Version of the U.S. Code
2011 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter K - Partners and Partnerships (§§ 701 - 777)
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- Table Of Contents
- Front Matter
- Part I - DETERMINATION OF TAX LIABILITY (§§ 701 - 709)
- Table Of Contents
- Front Matter
- Section 701 - Partners, not partnership, subject to tax
- Section 702 - Income and credits of partner
- Section 703 - Partnership computations
- Section 704 - Partner's distributive share
- Section 705 - Determination of basis of partner's interest
- Section 706 - Taxable years of partner and partnership
- Section 707 - Transactions between partner and partnership
- Section 708 - Continuation of partnership
- Section 709 - Treatment of organization and syndication fees
- Part II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS (§§ 721 - 755)
- Part III - DEFINITIONS (§§ 761)
- Part IV - SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS (§§ 771 - 777)
- Table Of Contents
- Front Matter
- Section 771 - Application of subchapter to electing large partnerships
- Section 772 - Simplified flow-through
- Section 773 - Computations at partnership level
- Section 774 - Other modifications
- Section 775 - Electing large partnership defined
- Section 776 - Special rules for partnerships holding oil and gas properties
- Section 777 - Regulations
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