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26 CFR 1.691(f)-1

§ 1.691(f)-1 Cross reference.

United States · 26 CFR — Internal Revenue · Status: effective

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26 CFR 1.691(f)-1, § 1.691(f)-1 Cross reference, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110772
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ys:prov:110772@1
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Full text

See section 753 and the regulations thereunder for application of section 691 to income in respect of a deceased partner.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.