Home/U.S. Code/Title 26/Ch. Subchapter K—Partners and Partnerships/§ 753
FEDERAL · 26 U.S.C. · Chapter Subchapter K—Partners and Partnerships

Partner receiving income in respect of decedent

26 U.S.C. § 753
Title26 — Internal Revenue Code
ChapterSubchapter K—Partners and Partnerships
PartSubpart D—Provisions Common to Other Subparts

This text of 26 U.S.C. § 753 (Partner receiving income in respect of decedent) 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 U.S.C. § 753.

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.

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Related

Singleton v. Kernan
(S.D. California, 2020)

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 251.)

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26 U.S.C. § 753, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/753.