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)
Part I - Determination of Tax Liability (Sections 701 - 709)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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Sec.
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.

        

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