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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter K— Partners and Partnerships · § 753

§ 753. Partner receiving income in respect of decedent

39 words·~1 min read·/usc/title-26/section-753

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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 251
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§ 753
Partner receiving income in respect of decedent
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 251
Cites 2Cited by 0 across 0 sources
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