DETERMINATION OF TAX LIABILITY

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Partners and Partnerships
  7. DETERMINATION OF TAX LIABILITY

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Section
701

Partners, not partnership, subject to tax

Section
702

Income and credits of partner

Section
703

Partnership computations

Section
704

Partner's distributive share

Section
705

Determination of basis of partner's interest

Section
706

Taxable years of partner and partnership

Section
707

Transactions between partner and partnership

Section
708

Continuation of partnership

Section
709

Treatment of organization and syndication fees