{"data":{"id":"us/26-u.s.c.-753","jurisdiction":"us","citation":"26 U.S.C. § 753","heading":"Partner receiving income in respect of decedent","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"99cf14b234818a6a2a0ab2cf72c46f7742d9f9a3c3530e85094fe99ed1a6ce63","source_id":"us","stale":false,"prev":"us/26-u.s.c.-752","next":"us/26-u.s.c.-754"},"notice":"GroundRules: Original legal text. Not legal advice."}