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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter K
Part I
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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