Internal Revenue Code · 26 U.S.C.
§ 753. Partner receiving income in respect of decedent
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 753
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 40 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 753
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 736(a) Payments to a retiring partner or a deceased partner’s successor in interest
- § 691 Recipients of income in respect of decedents
Cited by 1 Code section
Cited in 4 regulations not issued under it
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter K Partners and Partnerships
- Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS
- Subpart D Provisions Common to Other Subparts
Nearby sections
- § 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