26 CFR · Internal Revenue
§ 1.691(f)-1 — Cross reference.
26 CFR § 1.691(f)-1
This text of 26 C.F.R. § 1.691(f)-1 (Cross reference.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.691(f)-1 (2026).
Text
§ 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]
Free access — add to your briefcase to read the full text and ask questions with AI
Related
§ 1.691
26 C.F.R. § 1.691
Nearby Sections
11
§ 1.691(c)-2
Estates and trusts.§ 1.691(f)-1
Cross reference.§ 1.692-1
Abatement of income taxes of certain members of the Armed Forces of the United States upon death.§ 1.701-2
Anti-abuse rule.§ 1.702-1
Income and credits of partner.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.691(f)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.691(f)-1.