US Code - Part I: Determination of tax liability

Search US Code - Part I: Determination of tax liability

• Section 701 Partners, not partnership, subject to tax
• Section 702 Income and credits of partner
• Section 703 Partnership computations
• Section 704 Partner's distributive share
• Section 705 Determination of basis of partner's interest
• Section 706 Taxable years of partner and partnership
• Section 707 Transactions between partner and partnership
• Section 708 Continuation of partnership
• Section 709 Treatment of organization and syndication fees