26 U.S.C. § 753 — Partner receiving income in respect of decedent
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 31 words · no verdicts yet
Income that a successor in interest of a deceased partner must include under section 736(a) is treated as income in respect of a decedent under section 691.
The amount that a successor in interest of a deceased partner* must include in gross income under section 736(a) is treated as income in respect of a decedent under section 691.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 251.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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