§753. Partner receiving income in respect of decedent
As of today
26 U.S.C. § 753
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.
Notes, amendments, and revision history
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)