deceased partner
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1402 — in this section
the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.
42 U.S.C. § 411 — for the purposes of this subchapter
the term “deceased partner’s distributive share” includes the share of his estate or of any other person succeeding, by reason of his death, to rights with respect to his partnership interest.