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TITLE 26 - US CODE - PART I - DETERMINATION OF TAX LIABILITY

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TITLE 26 - US CODE - PART I - DETERMINATION OF TAX LIABILITY

  • 26 USC 701 - Partners, not partnership, subject to tax
  • 26 USC 702 - Income and credits of partner
  • 26 USC 703 - Partnership computations
  • 26 USC 704 - Partners distributive share
  • 26 USC 705 - Determination of basis of partners interest
  • 26 USC 706 - Taxable years of partner and partnership
  • 26 USC 707 - Transactions between partner and partnership
  • 26 USC 708 - Continuation of partnership
  • 26 USC 709 - Treatment of organization and syndication fees
‹ Subchapter K - Partners and Partnerships up 26 USC 701 - Partners, not partnership, subject to tax ›
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