§ 1.691(f)-1 Cross reference.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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]

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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