26 USC Subtitle A, CHAPTER 1, Subchapter K, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter K, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART I-DETERMINATION OF TAX LIABILITY
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PART I-DETERMINATION OF TAX LIABILITY

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

        

Editorial Notes

Amendments

1976- Pub. L. 94–455, title II, §213(b)(2), title XIX, §1901(b)(23), Oct. 4, 1976, 90 Stat. 1547 , 1798, struck out part IV "Effective date for subchapter" in table of parts of subchapter K of chapter 1 and added item 709.