26 U.S.C. § 753

§ 753. Partner receiving income in respect of decedent

40 words · cited by 1 other sections

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History

Part of the code since 1954. Unchanged since the 1954 code.

Every change, newest first (1)

August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

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.