CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter K— Partners and Partnerships
PART I— DETERMINATION OF TAX LIABILITY
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 701. Partners, not partnership, subject to tax
- § 702. Income and credits of partner
- § 703. Partnership computations
- § 704. Partner’s distributive share
- § 705. Determination of basis of partner’s interest
- § 706. Taxable years of partner and partnership
- § 707. Transactions between partner and partnership
- § 708. Continuation of partnership
- § 709. Treatment of organization and syndication fees
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