Public Law 119-100 (06/26/2026)

Subpart D Provisions Common to Other Subparts

Browse 0 units and 5 sections in Subpart D Provisions Common to Other Subparts of Title 26.

Sections in Subpart D

§ 751 Unrealized receivables and inventory items § 752 Treatment of certain liabilities § 753 Partner receiving income in respect of decedent § 754 Manner of electing optional adjustment to basis of partnership property § 755 Rules for allocation of basis