Title 26Subpart

Subpart D—Provisions Common to Other Subparts

Contents

  1. § 751. Unrealized receivables and inventory items
  2. § 752. Treatment of certain liabilities
  3. § 753. Partner receiving income in respect of decedent
  4. § 754. Manner of electing optional adjustment to basis of partnership property
  5. § 755. Rules for allocation of basis