Title 26 — Internal Revenue CodeRelease 119-73not60
§753 Partner Receiving Income in Respect of Decedent
Title 26 › Subtitle Subtitle A— Income Taxes › Chapter 1— NORMAL TAXES AND SURTAXES › Subchapter K— Partners and Partnerships › Part II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 753
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60