CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter K— Partners and Partnerships›PART II— CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS›Subpart D— Provisions Common to Other Subparts

§ 753. Partner receiving income in respect of decedent

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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