There is a newer version of the US Code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)
Part II - Contributions, Distributions, and Transfers (Sections 721 - 755)
Subpart D - Provisions Common to Other Subparts (Sections 751 - 755)
Table of Contents
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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 PART II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS Subpart D - Provisions Common to Other Subparts - Table Of Contents |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
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Sec. | |
751. | Unrealized receivables and inventory items. |
752. | Treatment of certain liabilities. |
753. | Partner receiving income in respect of decedent. |
754. | Manner of electing optional adjustment to basis of partnership property. |
755. | Rules for allocation of basis. |
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