There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter K - Partners and Partnerships (Sections 701 - 777)
View Metadata
Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 |
Contains | sections 701 to 777 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Determination of Tax Liability (Sections 701 - 709)
- Table of Contents
- Front Matter
- Sec. 701 - Partners, not partnership, subject to tax
- Sec. 702 - Income and credits of partner
- Sec. 703 - Partnership computations
- Sec. 704 - Partner's distributive share
- Sec. 705 - Determination of basis of partner's interest
- Sec. 706 - Taxable years of partner and partnership
- Sec. 707 - Transactions between partner and partnership
- Sec. 708 - Continuation of partnership
- Sec. 709 - Treatment of organization and syndication fees
- Part II - Contributions, Distributions, and Transfers (Sections 721 - 755)
- Part III - Definitions (Sections 761 - 761)
- Part IV - Special Rules for Electing Large Partnerships (Sections 771 - 777)
- Table of Contents
- Front Matter
- Sec. 771 - Application of subchapter to electing large partnerships
- Sec. 772 - Simplified flow-through
- Sec. 773 - Computations at partnership level
- Sec. 774 - Other modifications
- Sec. 775 - Electing large partnership defined
- Sec. 776 - Special rules for partnerships holding oil and gas properties
- Sec. 777 - Regulations
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.