26 CFR · Internal Revenue
§ 1.691(f)-1 — Cross reference.
eCFR · current through Aug 3, 2026
§ 1.691(f)-1 Cross reference.
See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.
[T.D. 6808, 30 FR 3436, Mar. 16, 1965]
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§ 1.691
26 C.F.R. § 1.691
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