26 U.S.C. § 753 – Partner receiving income in respect of decedent | Midpage
§ 753
26 U.S.C. § 753
Partner receiving income in respect of decedent
(Aug. 16, 1954, ch. 736, 68A Stat. 251.)
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.