Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart D—Provisions Common to Other Subparts (...
Subpart D—Provisions Common to Other Subparts (§§ 751 – 755)
§ 751. Unrealized receivables and inventory items
§ 752. Treatment of certain liabilities
§ 753. Partner receiving income in respect of decedent
§ 754. Manner of electing optional adjustment to basis of partnership property
§ 755. Rules for allocation of basis