Title 26 — Internal Revenue CodeRelease 119-73
§753 Partner receiving income in respect of decedent
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart D— - Provisions Common to Other Subparts › § 753
Full Legal Text
Title 26, §753
Internal Revenue Code — Source: USLM XML via OLRC
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.
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Citation
26 U.S.C. § 753
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73