deceased partner
Defined in 2 places across 2 titles — 1 distinct definitions of the United States Code.
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.
Same definition in 2 sections
- 2013–present26 U.S.C. § 1402Internal Revenue Code · Definitions · in this section
- 2013–present42 U.S.C. § 411The Public Health and Welfare · Definitions relating to self-employment · for the purposes of this subchapter