US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 753: Partner receiving income in respect of decedent

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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