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26 U.S.C. § 753

Partner receiving income in respect of decedent

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 753, Partner receiving income in respect of decedent, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462689
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The amount includible in the gross income of a successor in interest of a deceased partner under section 736(a) shall be considered income in respect of a decedent under section 691.

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