There is a newer version
of
this Part
2017 US Code
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
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 701 to 709 |
2017 |
January 12, 2018 |
No |
standard |
- 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
Disclaimer: These codes may not be the most recent version. United States 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 state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.