Provisions Common to Other Subparts

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Partners and Partnerships
  7. CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
  8. Provisions Common to Other Subparts

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Section
751

Unrealized receivables and inventory items

Section
752

Treatment of certain liabilities

Section
753

Partner receiving income in respect of decedent

Section
754

Manner of electing optional adjustment to basis of partnership property

Section
755

Rules for allocation of basis