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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter K > PART I

PART I—DETERMINATION OF TAX LIABILITY

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  • § 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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