26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II, Subpart D: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter K, PART II, Subpart D: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter K-Partners and PartnershipsPART II-CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERSSubpart D-Provisions Common to Other Subparts

Subpart D-Provisions Common to Other Subparts

Sec.
751.
Unrealized receivables and inventory items.
752.
Treatment of certain liabilities.
753.
Partner receiving income in respect of decedent.
754.
Manner of electing optional adjustment to basis of partnership property.
755.
Rules for allocation of basis.