Public Law 119-93 (05/19/2026)
Part I Determination of TAX Liability
Browse 0 units and 9 sections in Part I Determination of TAX Liability of Title 26.
Sections in Part I
§ 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