26 U.S.C. § 753

Current through P.L. 117-80 (published on www.congress.gov on 12/27/2021), except for [P. L. 117-58]
Section 753 - Partner receiving income in respect of decedent

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.

26 U.S.C. § 753

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