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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 II. CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS |
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SubPart D. Provisions Common to Other Subparts |
| § 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 |