26 C.F.R. § 1.691(f)-1

Current through October 31, 2024

Section 1.691(f)-1 - Cross reference

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

26 C.F.R. §1.691(f)-1

T.D. 6808, 30 FR 3436, Mar. 16, 1965