Treasury Regulations · 26 CFR
§ 1.691(f)-1. Cross reference.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 691(f)
Cite as 26 CFR § 1.691(f)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 16, 1965 by T.D. 6808
- Issued under
- 26 U.S.C. § 691(f)
- Length
- 26 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.
[T.D. 6808, 30 FR 3436, Mar. 16, 1965]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6808 (30 FR 3436)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Income in respect of decedents
Nearby sections
- § 1.691(c)-1 Deduction for estate tax attributable to income in respect of a decedent.
- § 1.691(c)-2 Estates and trusts.
- § 1.691(d)-1 Amounts received by surviving annuitant under joint and survivor annuity contract.
- § 1.691(e)-1 Installment obligations transmitted at death when prior law applied.
- § 1.691(f)-1 Cross reference.
- § 1.692-1 Abatement of income taxes of certain members of the Armed Forces of the United States upon death.