USC Subchapter K
USC Subchapter K
in effectContents
section761. Terms definedsubpartA. USC Subpart AsubpartB. USC Subpart BsubpartC. USC Subpart CsubpartD. USC Subpart Dsection701. Partners, not partnership, subject to taxsection702. Income and credits of partnersection703. Partnership computationssection704. Partner’s distributive sharesection705. Determination of basis of partner’s interestsection706. Taxable years of partner and partnershipsection707. Transactions between partner and partnershipsection708. Continuation of partnershipsection709. Treatment of organization and syndication fees