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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter K. Partners and Partnerships |
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Part I. DETERMINATION OF TAX LIABILITY |
| § 701. Partners, not partnership, subject to tax |
| § 702. Income and credits of partner |
| § 703. Partnership computations |
| § 704. Partner’s distributive share |
| § 705. Determination of basis of partner’s interest |
| § 706. Taxable years of partner and partnership |
| § 707. Transactions between partner and partnership |
| § 708. Continuation of partnership |
| § 709. Treatment of organization and syndication fees |
Amendments
1976—Pub. L. 94–455, title II, § 213(b)(2), title XIX, § 1901(b)(23),