Title 26, Internal Revenue CodeRelease 119-102
§753 Partner Receiving Income in Respect of Decedent
Title 26 › 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
Summary
Treat amounts that a person who inherits a deceased partner’s interest has to include in gross income under section 736(a) as income in respect of a decedent under section 691.
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
Aug 21, 2026
Release point: 119-102