Subpart D - Provisions Common to Other Subparts
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Subpart D - Provisions Common to Other Subparts
26 USC 751 - Unrealized receivables and inventory items
26 USC 752 - Treatment of certain liabilities
26 USC 753 - Partner receiving income in respect of decedent
26 USC 754 - Manner of electing optional adjustment to basis of partnership property
26 USC 755 - Rules for allocation of basis
‹ 26 USC 743 - Special rules where section 754 election or substantial built-in loss
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26 USC 751 - Unrealized receivables and inventory items ›
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