There is a newer version of the US Code
2012 US 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)
Part I - DETERMINATION OF TAX LIABILITY (§§ 701 - 709)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter K - Partners and Partnerships PART I - DETERMINATION OF TAX LIABILITY |
Contains | sections 701 to 709 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- 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
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.