Home/U.S. Code/Title 26/Ch. 1/§ 753
FEDERAL · 26 U.S.C. · Chapter 1

Partner receiving income in respect of decedent

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. K·Pt. II
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.)