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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter K—Partners and P...
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PART I—DETERMINATION OF TAX LIABILITY (§§ 701 –...
PART I—DETERMINATION OF TAX LIABILITY (§§ 701 – 709)
§ 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