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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter K
Part II
Subpart D
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Subpart D: Provisions Common to Other Subparts
Section 751: Unrealized receivables and inventory items
Section 752: Treatment of certain liabilities
Section 753: Partner receiving income in respect of decedent
Section 754: Manner of electing optional adjustment to basis of partnership property
Section 755: Rules for allocation of basis