2018 US Code
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
Sec. 753 - Partner receiving income in respect of decedent

Previous Next

Download PDF

Citation	26 U.S.C. § 753 (2018)
Section Name	§753. Partner receiving income in respect of decedent
Section Text	The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.
Source Credit	(Aug. 16, 1954, ch. 736, 68A Stat. 251.)
Publication Title	United States Code, 2018 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 II - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS Subpart D - Provisions Common to Other Subparts Sec. 753 - Partner receiving income in respect of decedent
Contains	section 753
Date	2018
Laws In Effect As Of Date	January 14, 2019
Positive Law	No
Disposition	standard

Previous Next

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.