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U.S Code last checked for updates: May 09, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter K
Part I
§ 701. Partners, not partnership, subject to tax
§ 702. Income and credits of partner
§ 703. Partnership computations
§ 704. Partner’s distributive share
§ 705. Determination of basis of partner’s interest
§ 706. Taxable years of partner and partnership
§ 707. Transactions between partner and partnership
§ 708. Continuation of partnership
§ 709. Treatment of organization and syndication fees
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