United States Code · Part

Part I — Determination Of Tax Liability

26 U.S.C. pt. ptI

• § 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