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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.691(f)-1: (f)-1 Cross reference.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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