26 U.S. Code Section 753 - Partner receiving income in respect of decedent 2018

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.

Annotations
Citation
26 U.S.C. § 753 (2018)
Source Credit
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)

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