Part I - DETERMINATION OF TAX LIABILITY
- Section 701 - Partners, not partnership, subject to tax
- Section 702 - Income and credits of partner
- Section 703 - Partnership computations
- Section 704 - Partner's distributive share
- Section 705 - Determination of basis of partner's interest
- Section 706 - Taxable years of partner and partnership
- Section 707 - Transactions between partner and partnership
- Section 708 - Continuation of partnership
- Section 709 - Treatment of organization and syndication fees